{"data":{"id":"us-ky/krs-134.547","jurisdiction":"us-ky","citation":"KRS 134.547","heading":"Collection of delinquent taxes and assessment of omitted property.","body":"(1) The department may act in the name of and in behalf of the state and in the name of\nand in behalf of any and all counties, school districts, and other taxing districts in\nthe state to institute and prosecute any action or proceeding for the collection of\ndelinquent taxes and the assessment of omitted property. If the department assumes\nthe duties of collecting the delinquent taxes assessed under the authority of KRS\nChapter 132, it shall have all the powers, rights, duties, and authority conferred\ngenerally upon the department by the Kentucky Revised Statutes, including but not\nlimited to Chapters 131, 132, 133, 134, and 135.\n(2) Nothing contained in this chapter shall prevent the department from assessing any\nproperty in accordance with the provisions of KR S 136.020, 136.030, 136.050, or\n136.120 to 136.180.\n(3) The department may require the use of any reports, forms, or databases necessary to\nadminister the law in connection with the collection of delinquent taxes.","path":["KRS Chapter 134"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28450","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:26Z","sha256":"59e9003fb9d15975dd7b6e302bea2ca9a4ba9b50b4ac0e7475389847317b2d54","source_id":"us-ky","stale":false,"prev":"us-ky/krs-134.546","next":"us-ky/krs-134.548"},"notice":"GroundRules: Original legal text. Not legal advice."}