{"data":{"id":"us-ky/krs-132.340","jurisdiction":"us-ky","citation":"KRS 132.340","heading":"Order of county judge/executive assessing omitted property -- Certifying of","body":"assessment -- Penalties -- Collection.\n(1) Within ten (10) days after the summons has been served, or within thirty (30) days\nafter the warning order against the defendant whose name and place of residence are\nunknown has been made, if it appears to the county judge/executive that the\nproperty is liable for taxation and has not been assessed, the county judge/executive\nshall enter an order fixing the value at the fair cash valu e estimated as required by\nlaw. The county judge/executive shall certify the assessment of the property and its\nvalue, together with such other facts as may be required by law or directed by the\ncounty judge/executive to appear in the order, to the Departm ent of Revenue and to\nthe sheriff of the county, together with the amount of penalty and cost of\nassessment, in order that the taxes due the state, county, school or any other taxing\ndistrict may be collected, with the penalty and costs. If the property is  not liable for\ntaxes, the county judge/executive shall make an order to that effect. Either party\nmay appeal from the decision of the county judge/executive to the Circuit Court,\nand then to the Court of Appeals as in other civil cases, except that no app eal bond\nshall be required where the appeal is by the commissioner of revenue acting as the\nrelator.\n(2) If the owner of the property fails to pay the tax assessed, interest, penalties and\ncosts, the lien under the attachment may be enforced and a sufficie ncy of the\nproperty sold to pay the obligation to the state, county, school or other taxing\ndistrict. All persons owning property that is assessed as herein provided shall, in\naddition to the taxes and interest from the time the taxes should have been paid , pay\nthe costs of the proceedings and a penalty of twenty percent (20%) on the amount of\nthe taxes due, except where the property was duly listed and the taxes paid thereon\nwithin the time prescribed by law, and except where some different penalty is\nexpressly provided by law.\n(3) The taxes, costs and penalties shall be collected and accounted for as other taxes\nand penalties are required to be collected, and by the same officers. The county\nclerk shall enter all such assessments in a book to be kept for t hat purpose, showing\nthe date of the assessment, the name of the person against whom the assessment is\nmade, the location and description of the property assessed, and the value thereof.\nThe officer collecting the taxes shall, when they are paid, notify th e clerk of the\npayment, and the payment shall be noted by the clerk opposite the entry of the\nassessment.","path":["KRS Chapter 132"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28260","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:23Z","sha256":"1074ec1a722052520a398f47213a609bd884c24a090ade170f3c0b7ef326ac26","source_id":"us-ky","stale":false,"prev":"us-ky/krs-132.330","next":"us-ky/krs-132.350"},"notice":"GroundRules: Original legal text. Not legal advice."}