{"data":{"id":"us-ky/krs-134.548","jurisdiction":"us-ky","citation":"KRS 134.548","heading":"Assessment of omitted property in action to enforce certificate of","body":"delinquency or to invalidate land tax sale.\nWhenever the Commonwealth prosecutes an action in a Circuit Court pursuant to KRS\n134.546, to enforce a certificate of delinquency or a pers onal property certificate of\ndelinquency, the court shall have authority to assess property which has been omitted for\nany reason, whenever necessary to establish the total personal liability of any defendant in\nsuch action or to establish the total amount  of any lien or liens against the property.\nProvided, however, that the twenty percent (20%) penalty provided in KRS 132.340 and\n135.060 shall not apply to the amount of taxes, penalties, and interest due for any\nassessment made pursuant to this section fo r any omission which was caused through no\nfault of the person owning the property on the assessment date.","path":["KRS Chapter 134"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28451","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:26Z","sha256":"516f27461f147abcf17b25aad37fe917418c3076dd8b8189bd5f5db279716abc","source_id":"us-ky","stale":false,"prev":"us-ky/krs-134.547","next":"us-ky/krs-134.549"},"notice":"GroundRules: Original legal text. Not legal advice."}