KRS 132.330: Action by Department of Revenue to assess omitted property.

The field agents, accountants, and attorneys of the Department of Revenue shall cause to

be listed for taxation all property omitted by the property valuation administrators, county

board of assessment appeals, department, or any other assessing authority, for any year

omitted. The agent, accountant, or attorney proposing to have the property assessed shall

file in the office of the county clerk of the county in which the property may be liable to

assessment a statement containing a description and value of the property or corporate

franchise proposed to be assessed, the name and place of residence of the owner, his

agent or attorney, or person in possession of the property, if known, and the year the

property was unassessed. The county clerk shall thereupon issue a summons against the

owner, or person in possession of the property if the owner is unknown, to show cause

within ten (10) days after the service of the summons, why the property or corporate

franchise shall not be assessed at the value named in the statement filed. No decision shall

be rendered against the alleged owner unless the statement filed contains a description of

the property sought to be assessed that will enable the county judge/executive to identify

it. The summons shall be executed by the sheriff by delivering a copy thereof to the

owner, or if he is not in the county to his agent, attorney, or person in possession of the

property. If the property is real property, and the owner is known but is absent from the

state and has no attorney or agent in this state and no one is in possession of the property,

the summons shall be served by posting it in a conspicuous place upon the property; if the

property consists of tangible personal property the summons shall be placed in a

conspicuous place where the property is located. In the case of tangible personal property,

where the owner and his place of residence are unknown and no one has possession of the

property, an action for assessment shall be instituted by filing the petition above

mentioned and procuring constructive service against the owner under the provisions of

rules 4.05, 4.06, 4.07, and 4.08 of the Rules of Civil Procedure. In all of the above cases

an attachment of the property omitted from assessment may be procured from the Distri ct

Court against the owner, at the time of the institution of the action or thereafter, and

without the execution of a bond by the Commonwealth or its relator, by the representative

of the Department of Revenue making an affidavit that the property describ ed in the

petition is subject to state, county, school, or other taxing district tax, and is unassessed

for any taxable year.