Sources
Where the facts on this site come from
Each guide links its sources at the bottom. This page lists all of them in one place. Every link was opened and checked on the date shown.
Kentucky Department of Revenue
- Kentucky Department of Revenue — Levy (bank, wage and third-party levies; exempt property) accessed 2026-10-14
- Kentucky Department of Revenue — Notice of State Tax Lien accessed 2026-10-14
- Kentucky Department of Revenue — Payment Plans for Qualified Applicants accessed 2026-10-14
- Kentucky Department of Revenue — Offer in Settlement accessed 2026-10-14
- Kentucky Department of Revenue — Penalties, Interest and Fees (KRS 131.180) accessed 2026-10-14
- Kentucky Department of Revenue — I Received a Tax Bill accessed 2026-10-14
- Kentucky Department of Revenue — Voluntary Disclosure Program accessed 2026-10-14
- Kentucky Department of Revenue — Injunction Process accessed 2026-10-14
- Kentucky Department of Revenue — Taxpayer Ombudsman accessed 2026-10-14
- Kentucky Department of Revenue — Taxpayer Service Centers (Bowling Green office) accessed 2026-10-14
- Kentucky Department of Revenue — Free Tax Return Preparation accessed 2026-10-14
- Kentucky Department of Revenue — Delinquent Property Tax accessed 2026-10-14
- Kentucky Department of Revenue — Third Party Purchaser registration accessed 2026-10-14
- Kentucky Department of Revenue — County Clerk Delinquent Tax Sale Dates 2026 (PDF) accessed 2026-10-14
- Kentucky Department of Revenue — 2017–2022 Delinquent Tax Sale Results, all counties (XLSX) accessed 2026-10-14
- Kentucky Department of Revenue — Receipts From Third Party Purchasers, Tax Sales of 2009–2016 Certificates (XLSX) accessed 2026-10-14
- Kentucky Department of Revenue — Sheriff Collection-Delinquency Report 2021, state monies (PDF) accessed 2026-10-14
- Kentucky Department of Revenue — Interest & Tax Rate Table 1989–2026 (PDF) accessed 2026-10-14
Kentucky Revised Statutes
- KRS 134.122 — Transfer of certificates of delinquency by sheriff to clerk accessed 2026-10-14
- KRS 134.125 — Interest on certificates of delinquency (12% simple) accessed 2026-10-14
- KRS 134.128 — Sale of certificates of delinquency to third parties accessed 2026-10-14
- KRS 134.420 — Lien for taxes (11 years) accessed 2026-10-14
- KRS 134.452 — Third-party purchaser fees and limits accessed 2026-10-14
- KRS 134.490 — Third-party purchaser notices, suits and installment plans accessed 2026-10-14
- KRS 134.504 — Collection of certificates of delinquency by the Department or county attorney accessed 2026-10-14
- KRS 134.546 — Actions on certificates of delinquency; foreclosure accessed 2026-10-14
- KRS 427.010 — Exempt property and limits on garnishment of disposable earnings accessed 2026-10-14
Warren County
- Warren County Clerk — Current Year Delinquent Taxes accessed 2026-10-14
- Warren County Clerk — Delinquent Tax Sale accessed 2026-10-14
- Warren County Clerk — Process to Purchase 2025 Tax Bills (PDF) accessed 2026-10-14
- Warren County Attorney — Delinquent Property Tax Collection accessed 2026-10-14
Free and low-cost help
- Kentucky Justice Online — Low Income Taxpayer Clinics accessed 2026-10-14
- AppalReD Legal Aid — Low Income Taxpayer Clinic (serves any Kentucky county) accessed 2026-10-14
- Kentucky Legal Aid — Bowling Green office and service counties accessed 2026-10-14
- IRS Publication 4134 (Rev. 1-2026) — Low Income Taxpayer Clinic List accessed 2026-10-14
- Taxpayer Advocate Service — Low Income Taxpayer Clinics and 2026 income ceilings accessed 2026-10-14
- IRS Notice 1214 (Rev. 4-2026) — Taxpayer Advocate Service office directory accessed 2026-10-14
- IRS — Taxpayer Advocate Service accessed 2026-10-14
- IRS — Free tax return preparation (VITA and TCE) accessed 2026-10-14
Local economy
- U.S. Bureau of Labor Statistics — LAUS, Warren County KY unemployment rate (LAUCN212270000000003) accessed 2026-10-14
- U.S. Bureau of Labor Statistics — QCEW, Warren County KY (FIPS 21227), Q1 2026 (CSV) accessed 2026-10-14
- Wikipedia — Bowling Green, Kentucky accessed 2026-10-14
- Wikipedia — Bowling Green Assembly Plant accessed 2026-10-14
IRS Collection Financial Standards
- IRS — Collection Financial Standards (effective June 29, 2026) accessed 2026-10-14
- IRS — Kentucky Local Standards: Housing and Utilities (2026, Warren County row) accessed 2026-10-14
- IRS — Local Standards: Transportation (2026) accessed 2026-10-14
- IRS — National Standards: Food, Clothing and Other Items (2026) accessed 2026-10-14
IRS
- IRS — Levy accessed 2026-10-14
- IRS — Understanding a Federal Tax Lien accessed 2026-10-14
- IRS — Understanding your CP504 notice accessed 2026-10-14
- IRS — Understanding your LT11 notice accessed 2026-10-14
- IRS — Understanding your CP14 notice accessed 2026-10-14
- IRS — Understanding your CP2000 notice accessed 2026-10-14
- IRS Topic 201 — The collection process accessed 2026-10-14
- IRS Topic 202 — Tax payment options accessed 2026-10-14
- IRS — Offer in Compromise accessed 2026-10-14
- IRS — Temporarily delay the collection process accessed 2026-10-14
- IRS — Penalty relief: First Time Abate and other administrative waivers accessed 2026-10-14
- IRS — Payment plans (installment agreements) accessed 2026-10-14
- IRS — Innocent spouse relief accessed 2026-10-14
- IRS — Get transcript accessed 2026-10-14
- IRS — Filing past due tax returns accessed 2026-10-14
- IRS — Employment taxes and the Trust Fund Recovery Penalty accessed 2026-10-14
- IRS — IRS audits accessed 2026-10-14
- IRS — About Form 2848, Power of Attorney accessed 2026-10-14
- IRS — Practitioner Priority Service accessed 2026-10-14
- IRS — Choosing a tax professional accessed 2026-10-14
- IRS — Contact your local IRS office (Taxpayer Assistance Centers) accessed 2026-10-14
- IRS — Independent Office of Appeals accessed 2026-10-14
- IRS Publication 1494 — Table for figuring amount exempt from levy on wages accessed 2026-10-14
- IRS — Taxpayer Bill of Rights accessed 2026-10-14
Federal statutes
- 26 U.S.C. § 6321 — Lien for taxes accessed 2026-10-14
- 26 U.S.C. § 6330 — Notice and opportunity for hearing before levy accessed 2026-10-14
- 26 U.S.C. § 6331 — Levy and distraint accessed 2026-10-14
- 26 U.S.C. § 6332 — Surrender of property subject to levy accessed 2026-10-14
- 26 U.S.C. § 6343 — Release of levy accessed 2026-10-14
- 26 U.S.C. § 6502 — Collection after assessment accessed 2026-10-14
- 26 U.S.C. § 6651 — Failure to file or pay accessed 2026-10-14
- 26 U.S.C. § 6672 — Trust Fund Recovery Penalty accessed 2026-10-14
- 26 U.S.C. § 7122 — Compromises accessed 2026-10-14
- 26 U.S.C. § 6015 — Relief from joint and several liability accessed 2026-10-14
- 26 U.S.C. § 6159 — Installment agreements accessed 2026-10-14
Photo credits
All photographs are from Wikimedia Commons, resized and served from this site. Derivatives keep the original licence.
- “Fountain Square Park, Bowling Green, Kentucky” by OPMaster, CC BY-SA 3.0
- “Shops along Fountain Square in Bowling Green, Kentucky 2008” by OPMaster, CC BY-SA 3.0
- “Warren County Justice Center” by OPMaster, CC BY-SA 3.0
- “WKUMidCampus” by OPMaster, CC BY 2.5
- “Kentucky Museum, WKU” by Nyttend, Public domain
- “National Corvette Museum, KY” by Jonrev, Public domain