DO NOT GET CAUGHT IN THE DELINQUENT PROPERTY TAX WEB

Information from the County Attorney's Office

By Steven J. Franzen, Campbell County Attorney

Every year my office gets dozens of calls stating that they never received a tax bill for their property.   If you own property, you must pay taxes on that property every year.   If you do not receive your tax bill, then state law places the burden on you to obtain a copy of your bill and pay the taxes.   The punishments mandated by state law are so severe that the consequences of inaction will inevitably cost you significantly.  Do not get caught in the delinquent tax web.   Pay your real estate taxes before they become delinquent.   

Kentucky’s penalties for not paying property taxes on time are, to put it mildly, harsh!  Please consider this article a warning about the consequences of not paying property taxes timely.  State law mandates that delinquent tax bills incur penalties and interest.  Fees as much as 30% of the face tax amount are added to the tax bill in addition to 1% per month or 12% per year in interest.   The State has removed most authority on these matters from the local officials.  In addition, unpaid tax bills become liens against the property and these tax liens are put up for sale in August of each year.   Prior to the sale, the County Attorney’s office attempts to notify the delinquent tax payers of the pending sale date 60 days and again 30 days prior to the tax bill sale.

The already burdensome penalties and interest that are levied, increases exponentially when the tax bill is actually sold.  The third-party tax bill purchaser sends a letter to the property owner notifying the delinquent tax bill payer that their tax bill has been purchased and stating the amount of fees that are due.   After a waiting period, the third-party tax bill purchaser can file a foreclosure suit against the property.  State law permits the third-party tax bill purchaser to add administrative fees, costs, and attorney fees to its bill.  After this process, your tax bill is several times the amount of the original bill and you are in danger of losing your property in a foreclosure sale.  If you also have a mortgage on the property, you may face additional repercussions pursuant to the contractual terms of your mortgage.

I hope this article has emphasizes the importance of every property owner paying their tax bill before it becomes delinquent.   It is important to note that it is solely the responsibility of the property owner to see that its tax bill has been paid.  If you do not receive a tax bill, you need to contact the Sheriff’s or County Clerk’s office to obtain a copy of your tax bill.

If you have any topics you would like to have covered in this column, please contact my office by e-mail at countyattorney@campbellcountyky.gov, by phone at 491-7700 or by regular mail addressed to 319 York Street, Newport, Kentucky 41071.

Minimum Wage and Overtime Law

Information from the County Attorney's Office

By Steven J. Franzen, Campbell County Attorney

From time to time, we hear of employees not being paid for their work.  Employees deserve to be paid fully for time worked.  In many cases, the failure to follow wage and overtime laws by an employer is a result of negligence or ignorance.  This article should help explain what an employee is entitled to under federal and state law for minimum hourly wages and overtime pay. 

Under the Fair Labor Standards Act (FLSA), the federal minimum wage for covered employees is $7.25 per hour.  Similarly, in Kentucky, the minimum wage for covered employees is $7.25 per hour.  Similarly, the FLSA and Commonwealth set a minimum wage for tipped employees at $2.13 per hour. 

In addition to this minimum wage requirement, Employers must under federal and state law pay for employees at a rate of time and one-half for all hours worked in excess of forty (40) hours in a workweek. “Comp time” may not be given to an employee who is subject to overtime pay.  However, the employer can require employees to work overtime and there is no limitation on how many hours in one day the employee may require you to work.

Unfortunately, not all employees are covered by these laws.  For example, if you are an employee who works more than 80 percent of the time in an administrative, executive, professional, or outside sales capacity, you are not entitled to overtime pay under the FLSA or Kentucky law.  Moreover, if you are an independent contractor, a co-partner or a volunteer, these laws do not apply to you. However, do not assume that you are an independent contractor just because your employer says you are.

In the event an employer violates minimum wage and overtime rules, the worker can file a complaint with the U.S. Department of Labor and the Kentucky Labor Cabinet, Division of Wages, Hours and Mediation.  Moreover, you may also file a civil suit against the employer for these unpaid wages.  However, the statute of limitations for bringing civil actions for such claims is three years under federal law and five years under Kentucky law.

If you are unsure about whether you have been properly paid in accordance with federal and state law, it is recommended that you speak with an attorney.          

If you have any topics you would like to have covered in this column, please contact my office by e-mail at countyattorney@campbellcountyky.org, by phone at (859) 491-7700 or by regular mail addressed to 319 York Street, Newport, Kentucky 41071.