{"data":{"id":"us-ky/krs-132.350","jurisdiction":"us-ky","citation":"KRS 132.350","heading":"County attorney shall assist in tax assessment proceedings in court --","body":"Compensation.\nThe county clerk shall, upon the filing of a statement by an agent, accountant or attorney\nof the Department of Revenue for the assessment of omitted property, enter the name of\nthe person signing the statement as attorney for the department, and enter the name of the\ncounty attorney as attorney for the state, county, school and other taxing districts for\nwhich the commissioner of revenue is authorized to act as relator in such proceeding. The\ncounty attorney shall appear and prosecute or assist in the prosecuting of the proceeding\nin all the courts to which it may be taken for trial. If there is a judgment assessing the\nproperty for taxation, the judgment in each case shall recite whether or not the county\nattorney was present and assisted in the trial of the proceeding. When he is present and\nassists in the proceeding he shall be allowed as compensation for his services ten percent\n(10%) of the amount of state and coun ty taxes assessed and collected pursuant to the\njudgment. The state and county shall be liable respectively for the payment only of the\npercentage allowance of compensation to the county attorney on the amount that each\ncollects, and this shall be paid to the county attorney within thirty (30) days after the\ncollection of the taxes, and charged against the fund to which the tax was credited.","path":["KRS Chapter 132"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28261","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:23Z","sha256":"f982066287c214796cca09f28c7941ad6902f4e5a729178356cdeb5f2fa5733c","source_id":"us-ky","stale":false,"prev":"us-ky/krs-132.340","next":"us-ky/krs-132.360"},"notice":"GroundRules: Original legal text. Not legal advice."}