KRS 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 pers onal 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 fo r any omission which was caused through no

fault of the person owning the property on the assessment date.