{"data":{"id":"us-ky/krs-135.040","jurisdiction":"us-ky","citation":"KRS 135.040","heading":"Equitable action by Department of Revenue on unsatisfied execution or","body":"uncollectible tax bill -- County attorney to assist -- Limitation -- Penalty.\n(1) On the return of \"no property found\" on an execution issued upon a judgment in\nfavor of the state, the Department of Revenue may institute equitable proceedings in\nthe Franklin Circuit Court or any other court of competent jurisdiction, in the name\nof the state and on the relation of the commissioner of revenue. The choses in action\nor other equitable e state of the delinquent shall be subjected to the payment of the\namount due on any such execution.\n(2) On the return to the fiscal court or the county clerk of any tax bill as uncollectible, a\nlike suit may be instituted in the name of the state on the rel ation of the\ncommissioner of revenue in any court of competent jurisdiction, and the choses in\naction or other equitable estate of the delinquent may be subjected to the amount\ndue on any such tax bill. In such proceedings attachment may issue and other\nproceedings may be taken as are authorized on the return of \"no property found\" on\nan execution in favor of individuals.\n(3) The county attorneys of the respective counties shall assist the Department of\nRevenue in prosecuting the actions mentioned in this section.\n(4) No action shall be maintained under the provisions of subsection (1) of this section\nwhen the last execution issued has been returned \"no property found\" more than ten\n(10) years before the institution of the action, nor shall an action be main tained on\nthe uncollectible tax bill under the provisions of subsection (2) of this section more\nthan five (5) years after the date of the return by the sheriff or collector.\n(5) Every person against whom an execution has been returned \"no property found\" and\nupon which an equitable action is instituted, as provided in subsection (1) of this\nsection, shall be liable for a penalty of twenty percent (20%) of the amount due on\nthe execution. The penalty may be recovered in the action, with the amount due on\nthe execution. The penalty shall go to the delinquent tax fund provided for under\nKRS 134.552, unless the county attorney assists in the prosecution, in which case\none-half (1/2) shall go to the county attorney.","path":["KRS Chapter 135"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28471","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:26Z","sha256":"2748ecf3016d197cf18ef4eb958f31cb086a4b92eb7a7836ddd3a6a675b95792","source_id":"us-ky","stale":false,"prev":"us-ky/krs-135.030","next":"us-ky/krs-135.050"},"notice":"GroundRules: Original legal text. Not legal advice."}