{"data":{"id":"us-ky/krs-132.330","jurisdiction":"us-ky","citation":"KRS 132.330","heading":"Action by Department of Revenue to assess omitted property.","body":"The field agents, accountants, and attorneys of the Department of Revenue shall cause to\nbe listed for taxation all property omitted by the property valuation administrators, county\nboard of assessment appeals, department, or any other assessing authority,  for any year\nomitted. The agent, accountant, or attorney proposing to have the property assessed shall\nfile in the office of the county clerk of the county in which the property may be liable to\nassessment a statement containing a description and value of  the property or corporate\nfranchise proposed to be assessed, the name and place of residence of the owner, his\nagent or attorney, or person in possession of the property, if known, and the year the\nproperty was unassessed. The county clerk shall thereupon  issue a summons against the\nowner, or person in possession of the property if the owner is unknown, to show cause\nwithin ten (10) days after the service of the summons, why the property or corporate\nfranchise shall not be assessed at the value named in the statement filed. No decision shall\nbe rendered against the alleged owner unless the statement filed contains a description of\nthe property sought to be assessed that will enable the county judge/executive to identify\nit. The summons shall be executed by the sheriff by delivering a copy thereof to the\nowner, or if he is not in the county to his agent, attorney, or person in possession of the\nproperty. If the property is real property, and the owner is known but is absent from the\nstate and has no attorney or agent in this state and no one is in possession of the property,\nthe summons shall be served by posting it in a conspicuous place upon the property; if the\nproperty consists of tangible personal property the summons shall be placed in a\nconspicuous place where the property is located. In the case of tangible personal property,\nwhere the owner and his place of residence are unknown and no one has possession of the\nproperty, an action for assessment shall be instituted by filing the petition above\nmentioned and procuring constructive service against the owner under the provisions of\nrules 4.05, 4.06, 4.07, and 4.08 of the Rules of Civil Procedure. In all of the above cases\nan attachment of the property omitted from assessment may be procured from the Distri ct\nCourt against the owner, at the time of the institution of the action or thereafter, and\nwithout the execution of a bond by the Commonwealth or its relator, by the representative\nof the Department of Revenue making an affidavit that the property describ ed in the\npetition is subject to state, county, school, or other taxing district tax, and is unassessed\nfor any taxable year.","path":["KRS Chapter 132"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28259","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:23Z","sha256":"dc03129188ca875b3cce4488e5b65fcae623fc0b10d7d575ad390267deec9361","source_id":"us-ky","stale":false,"prev":"us-ky/krs-132.320","next":"us-ky/krs-132.340"},"notice":"GroundRules: Original legal text. Not legal advice."}