KRS 134.547: Collection of delinquent taxes and assessment of omitted property.

(1) The department may act in the name of and in behalf of the state and in the name of

and in behalf of any and all counties, school districts, and other taxing districts in

the state to institute and prosecute any action or proceeding for the collection of

delinquent taxes and the assessment of omitted property. If the department assumes

the duties of collecting the delinquent taxes assessed under the authority of KRS

Chapter 132, it shall have all the powers, rights, duties, and authority conferred

generally upon the department by the Kentucky Revised Statutes, including but not

limited to Chapters 131, 132, 133, 134, and 135.

(2) Nothing contained in this chapter shall prevent the department from assessing any

property in accordance with the provisions of KR S 136.020, 136.030, 136.050, or

136.120 to 136.180.

(3) The department may require the use of any reports, forms, or databases necessary to

administer the law in connection with the collection of delinquent taxes.