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91.440 Enforcement of taxes against fiduciaries, agents and trust estates.

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91.440 Enforcement of taxes against fiduciaries, agents and trust estates. (1) Every fiduciary appointed under the laws of this state or by a deed or will recorded in any county clerk's office in this state who has the management of any lands or <br>improvements in the city, every agent of a nonresident owner of property located in <br>the city who collects the rent thereof, and every person who collects the rent or <br>income or enjoys by occupation the profits of lands or improvements owned by his <br>spouse and located in the city, shall, before July 1 of each year, pay out of the net <br>income of the lands and improvements the city tax assessed upon the same in the <br>preceding year, with accrued interest, before applying the income to the wants of, or <br>paying it over to, his beneficiary or employer. In default thereof, he shall be liable <br>for the tax to the amount of the income that he might have so applied, which <br>liability may be enforced by equitable proceedings in any court of competent <br>jurisdiction. In such proceedings it shall not be an answer that the city has a security <br>in its lien upon the lands and improvements and the right to sell same for taxes. (2) Tax bills assessed against an administrator, executor or trustee shall be a charge upon and may be enforced against the whole succession of trust estates, in addition <br>to other remedies provided for in this chapter. History: Amended 1974 Ky. Acts ch. 386, sec. 14. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 2998, 2999.