132.330 Action by Department of Revenue to assess omitted property. The field agents, accountants, and attorneys of the Department of Revenue shall cause to <br>be listed for taxation all property omitted by the property valuation administrators, county <br>board of assessment appeals, department, or any other assessing authority, for any year <br>omitted. The agent, accountant, or attorney proposing to have the property assessed shall <br>file in the office of the county clerk of the county in which the property may be liable to <br>assessment a statement containing a description and value of the property or corporate <br>franchise proposed to be assessed, the name and place of residence of the owner, his <br>agent or attorney, or person in possession of the property, if known, and the year the <br>property was unassessed. The county clerk shall thereupon issue a summons against the <br>owner, or person in possession of the property if the owner is unknown, to show cause <br>within ten (10) days after the service of the summons, why the property or corporate <br>franchise shall not be assessed at the value named in the statement filed. No decision shall <br>be rendered against the alleged owner unless the statement filed contains a description of <br>the property sought to be assessed that will enable the county judge/executive to identify <br>it. The summons shall be executed by the sheriff by delivering a copy thereof to the <br>owner, or if he is not in the county to his agent, attorney, or person in possession of the <br>property. If the property is real property, and the owner is known but is absent from the <br>state and has no attorney or agent in this state and no one is in possession of the property, <br>the summons shall be served by posting it in a conspicuous place upon the property; if the <br>property consists of tangible personal property the summons shall be placed in a <br>conspicuous place where the property is located. In the case of tangible personal property, <br>where the owner and his place of residence are unknown and no one has possession of the <br>property, an action for assessment shall be instituted by filing the petition above <br>mentioned and procuring constructive service against the owner under the provisions of <br>rules 4.05, 4.06, 4.07, and 4.08 of the Rules of Civil Procedure. In all of the above cases <br>an attachment of the property omitted from assessment may be procured from the District <br>Court against the owner, at the time of the institution of the action or thereafter, and <br>without the execution of a bond by the Commonwealth or its relator, by the representative <br>of the Department of Revenue making an affidavit that the property described in the <br>petition is subject to state, county, school, or other taxing district tax, and is unassessed <br>for any taxable year. Effective: January 1, 2006 <br>History: Amended 2005 Ky. Acts ch. 168, sec. 62, effective January 1, 2006; and ch. 85, sec. 189, effective June 20, 2005. -- Amended 1984 Ky. Acts ch. 111, <br>sec. 175, effective July 13, 1984. -- Amended 1978 Ky. Acts ch. 384, sec. 259, <br>effective June 17, 1978. -- Amended 1976 (1st Extra. Sess.) Ky. Acts ch. 14, <br>sec. 144, effective January 2, 1978. -- Amended 1962 Ky. Acts ch. 210, sec. 21. -- <br>Impliedly amended 1960 Ky. Acts ch. 186, Art. I, sec. 32. -- Recodified 1942 Ky. <br>Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4260-1. Legislative Research Commission Note (1/1/2006). This section was amended by 2005 Ky. Acts chs. 85 and 168, which do not appear to be in conflict and have been <br>codified together.
132.330 Action by Department of Revenue to assess omitted property. The field agents, accountants, and attorneys of the Department of Revenue shall cause to <br>be listed for taxation all property omitted by the property valuation administrators, county <br>board of assessment appeals, department, or any other assessing authority, for any year <br>omitted. The agent, accountant, or attorney proposing to have the property assessed shall <br>file in the office of the county clerk of the county in which the property may be liable to <br>assessment a statement containing a description and value of the property or corporate <br>franchise proposed to be assessed, the name and place of residence of the owner, his <br>agent or attorney, or person in possession of the property, if known, and the year the <br>property was unassessed. The county clerk shall thereupon issue a summons against the <br>owner, or person in possession of the property if the owner is unknown, to show cause <br>within ten (10) days after the service of the summons, why the property or corporate <br>franchise shall not be assessed at the value named in the statement filed. No decision shall <br>be rendered against the alleged owner unless the statement filed contains a description of <br>the property sought to be assessed that will enable the county judge/executive to identify <br>it. The summons shall be executed by the sheriff by delivering a copy thereof to the <br>owner, or if he is not in the county to his agent, attorney, or person in possession of the <br>property. If the property is real property, and the owner is known but is absent from the <br>state and has no attorney or agent in this state and no one is in possession of the property, <br>the summons shall be served by posting it in a conspicuous place upon the property; if the <br>property consists of tangible personal property the summons shall be placed in a <br>conspicuous place where the property is located. In the case of tangible personal property, <br>where the owner and his place of residence are unknown and no one has possession of the <br>property, an action for assessment shall be instituted by filing the petition above <br>mentioned and procuring constructive service against the owner under the provisions of <br>rules 4.05, 4.06, 4.07, and 4.08 of the Rules of Civil Procedure. In all of the above cases <br>an attachment of the property omitted from assessment may be procured from the District <br>Court against the owner, at the time of the institution of the action or thereafter, and <br>without the execution of a bond by the Commonwealth or its relator, by the representative <br>of the Department of Revenue making an affidavit that the property described in the <br>petition is subject to state, county, school, or other taxing district tax, and is unassessed <br>for any taxable year. Effective: January 1, 2006 <br>History: Amended 2005 Ky. Acts ch. 168, sec. 62, effective January 1, 2006; and ch. 85, sec. 189, effective June 20, 2005. -- Amended 1984 Ky. Acts ch. 111, <br>sec. 175, effective July 13, 1984. -- Amended 1978 Ky. Acts ch. 384, sec. 259, <br>effective June 17, 1978. -- Amended 1976 (1st Extra. Sess.) Ky. Acts ch. 14, <br>sec. 144, effective January 2, 1978. -- Amended 1962 Ky. Acts ch. 210, sec. 21. -- <br>Impliedly amended 1960 Ky. Acts ch. 186, Art. I, sec. 32. -- Recodified 1942 Ky. <br>Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4260-1. Legislative Research Commission Note (1/1/2006). This section was amended by 2005 Ky. Acts chs. 85 and 168, which do not appear to be in conflict and have been <br>codified together.
132.330 Action by Department of Revenue to assess omitted property. The field agents, accountants, and attorneys of the Department of Revenue shall cause to <br>be listed for taxation all property omitted by the property valuation administrators, county <br>board of assessment appeals, department, or any other assessing authority, for any year <br>omitted. The agent, accountant, or attorney proposing to have the property assessed shall <br>file in the office of the county clerk of the county in which the property may be liable to <br>assessment a statement containing a description and value of the property or corporate <br>franchise proposed to be assessed, the name and place of residence of the owner, his <br>agent or attorney, or person in possession of the property, if known, and the year the <br>property was unassessed. The county clerk shall thereupon issue a summons against the <br>owner, or person in possession of the property if the owner is unknown, to show cause <br>within ten (10) days after the service of the summons, why the property or corporate <br>franchise shall not be assessed at the value named in the statement filed. No decision shall <br>be rendered against the alleged owner unless the statement filed contains a description of <br>the property sought to be assessed that will enable the county judge/executive to identify <br>it. The summons shall be executed by the sheriff by delivering a copy thereof to the <br>owner, or if he is not in the county to his agent, attorney, or person in possession of the <br>property. If the property is real property, and the owner is known but is absent from the <br>state and has no attorney or agent in this state and no one is in possession of the property, <br>the summons shall be served by posting it in a conspicuous place upon the property; if the <br>property consists of tangible personal property the summons shall be placed in a <br>conspicuous place where the property is located. In the case of tangible personal property, <br>where the owner and his place of residence are unknown and no one has possession of the <br>property, an action for assessment shall be instituted by filing the petition above <br>mentioned and procuring constructive service against the owner under the provisions of <br>rules 4.05, 4.06, 4.07, and 4.08 of the Rules of Civil Procedure. In all of the above cases <br>an attachment of the property omitted from assessment may be procured from the District <br>Court against the owner, at the time of the institution of the action or thereafter, and <br>without the execution of a bond by the Commonwealth or its relator, by the representative <br>of the Department of Revenue making an affidavit that the property described in the <br>petition is subject to state, county, school, or other taxing district tax, and is unassessed <br>for any taxable year. Effective: January 1, 2006 <br>History: Amended 2005 Ky. Acts ch. 168, sec. 62, effective January 1, 2006; and ch. 85, sec. 189, effective June 20, 2005. -- Amended 1984 Ky. Acts ch. 111, <br>sec. 175, effective July 13, 1984. -- Amended 1978 Ky. Acts ch. 384, sec. 259, <br>effective June 17, 1978. -- Amended 1976 (1st Extra. Sess.) Ky. Acts ch. 14, <br>sec. 144, effective January 2, 1978. -- Amended 1962 Ky. Acts ch. 210, sec. 21. -- <br>Impliedly amended 1960 Ky. Acts ch. 186, Art. I, sec. 32. -- Recodified 1942 Ky. <br>Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4260-1. Legislative Research Commission Note (1/1/2006). This section was amended by 2005 Ky. Acts chs. 85 and 168, which do not appear to be in conflict and have been <br>codified together.
