134.548 Assessment of omitted property in action to enforce certificate of delinquency or to invalidate land tax sale. - Kentucky Statutes

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134.548 Assessment of omitted property in action to enforce certificate of delinquency or to invalidate land tax sale. Whenever the Commonwealth prosecutes an action in a Circuit Court pursuant to KRS
134.546, to enforce a certificate of delinquency or a personal property certificate of
delinquency, the court shall have authority to assess property which has been omitted for
any reason, whenever necessary to establish the total personal liability of any defendant in
such action or to establish the total amount of any lien or liens against the property.
Provided, however, that the twenty percent (20%) penalty provided in KRS 132.340 and
135.060 shall not apply to the amount of taxes, penalties, and interest due for any
assessment made pursuant to this section for any omission which was caused through no
fault of the person owning the property on the assessment date. Effective: January 1, 2010
History: Amended and renumbered, 2009 Ky. Acts ch. 10, sec. 27, effective January 1, 2010. -- Created 1942 Ky. Acts ch. 131, secs. 29 and 32. Formerly codified as KRS 134.495.