92.450 Omitted property, action to assess in cities of second class. - Kentucky Statutes

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92.450 Omitted property, action to assess in cities of second class. When any property subject to taxation by any city of the second class has been omitted
from assessment for any year, the city may, by its duly authorized attorney or agent, bring
action in the name of the city against the person liable for such taxes, and recover
judgment for such amount as the taxes, interest and penalties would be if the property had
been assessed at its assessable value for such year, and for the costs of the action. In the
action it shall be sufficient for the city to allege and prove the description and value of the
property, that it was subject to assessment and taxation by the city for the year in question
and was omitted from assessment, that the taxes thereon for that year have not been paid,
and that the defendant is liable for the taxes. The court may hear evidence and determine
the assessable value of the property for the year in question. In cases where the omitted
property has changed ownership the action may be against the person who was the owner
at the time the assessment should have been made, or against the owner at the time of the
action, or against both. Personal judgment may be given against the person who was the
owner at the time the assessment should have been made, unless he was a person under
disability, and a judgment in rem may be given against the property, under which the
property may be sold by order of the court in satisfaction of the taxes, interest, penalties
and costs. Effective: October 1, 1942
History: Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 3187h.