The city or a consolidated local government shall deduct, from the amount of its obligation to any person, the amount of the taxes, interest, and penalties that such person owes or is liable for to the city or consolidated local government, and shall surrender to that person the canceled tax bills therefor, which shall be a discharge of the obligation of the city or consolidated local government to that person to the amount so deducted.
KRS 91.610
Amended 2002, Ky. Acts ch. 346, sec. 100, effective7/15/2002. --Recodified 1942 Ky. Acts ch. 208, sec. 1, effective 10/1/1942, from Ky. Stat. sec. 2753.