Kentucky Statutes 134.548 – Assessment of omitted property in action to enforce certificate of delinquency or to invalidate land tax sale
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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.
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
Terms Used In Kentucky Statutes 134.548
- Action: includes all proceedings in any court of this state. See Kentucky Statutes 446.010
- Certificate of delinquency: means a tax claim on real property for taxes that:
(a) Remains unpaid on April 15 under the regular collection schedule, or three (3) full months and fifteen (15) days from the date the taxes were due under an alternative collection schedule as determined under KRS §. See Kentucky Statutes 134.010 - Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
- Lien: A claim against real or personal property in satisfaction of a debt.
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.