KRS 132.350: County attorney shall assist in tax assessment proceedings in court --

Compensation.

The county clerk shall, upon the filing of a statement by an agent, accountant or attorney

of the Department of Revenue for the assessment of omitted property, enter the name of

the person signing the statement as attorney for the department, and enter the name of the

county attorney as attorney for the state, county, school and other taxing districts for

which the commissioner of revenue is authorized to act as relator in such proceeding. The

county attorney shall appear and prosecute or assist in the prosecuting of the proceeding

in all the courts to which it may be taken for trial. If there is a judgment assessing the

property for taxation, the judgment in each case shall recite whether or not the county

attorney was present and assisted in the trial of the proceeding. When he is present and

assists in the proceeding he shall be allowed as compensation for his services ten percent

(10%) of the amount of state and coun ty taxes assessed and collected pursuant to the

judgment. The state and county shall be liable respectively for the payment only of the

percentage allowance of compensation to the county attorney on the amount that each

collects, and this shall be paid to the county attorney within thirty (30) days after the

collection of the taxes, and charged against the fund to which the tax was credited.