Lien on Employer’s Property for Unemployment Compensation Contributions

KRS 341.310

A lien on a parity with state, county, and municipal ad valorem tax liens. It is superior to the lien of any mortgage or other encumbrance heretofore or hereafter created is hereby created in favor of the cabinet upon all property of any subject employer from whom contributions, interest or penalties are or may hereafter become due. The lien shall attach to all interest in property, either real or personal, then owned or subsequently acquired by the person against whom the assessment is made.

The cabinet may file notice of the lien with the county clerk of any county or counties in which the subject employer’s business or residence is located, or in any county in which the subject employer has interest in property and such notice shall be recorded in the same manner as notices of lis pendens are and the file shall be designated “miscellaneous state tax liens.” Such recordation shall constitute notice of both the original assessment and all subsequent assessments of liability against the same subject employer.

Recording and indexing requirements are the same as State Tax Liens. See section on State Tax Liens.

LIEN RELEASE

Recording and indexing requirements are the same as State Tax Lien Releases. See section on State Tax Lien Releases.

The Commonwealth is the entity asserting the lien and the only entity that can release the lien.

Debbie Jones
Boyd County Clerk

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

Phone: (606) 739-5116
Fax:
Email: [email protected]

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

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