Legal Process Tax

KRS 142.010

This tax must be collected prior to the recording of the following land record documents as part of the filing fee:

  • A tax of three dollars ($3.00) on each power of attorney to convey real or personal property;
  • A tax of three dollars ($3.00) on each mortgage, financing statement, or security agreement;
  • A tax of three dollars ($3.00) on each conveyance of real property; and
  • A tax of three dollars ($3.00) on each lien or conveyance of coal, oil, gas, or other mineral right or privilege.

Relating to real property, this tax is to be collected when a conveyance occurs.
Included are the following: deeds, mortgages, contract for deed, land contracts, mineral lease, real estate lease, assignment of rents, easement, power of attorney, property bond, original fixture filing.

Legal process tax is NOT collected on documents such as: assignments, releases, easement releases, deed of restriction, land use restriction, plat, master mortgage, real estate options, power of attorney revocation. These are not all-inclusive lists, but information gathered from attorney general opinions.

Legal process tax is not paid on a deed of correction, because the fee was paid in the initial recording.

EXEMPTION

Documents by the United States Government, Commonwealth of Kentucky or any agency of the Commonwealth, such as local governments or other agencies, are exempt from this tax, per Revenue Circular 73C203, dated 7-1-86.

Debbie Jones
Boyd County Clerk

Boyd County Courthouse
2800 Louisa St.
Catlettsburg, Ky. 41129

Phone: (606) 739-5116
Fax:
Email: debbiejones@zoominternet.net

Branch Offices
Cedar Knoll Mall
Phone: (606) 929-9595

Ashland Office
335 16th Street
Ashland, Ky. 41101
Phone: (606) 325-3547