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92.450 Omitted property, action to assess in cities of second class.

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92.450 Omitted property, action to assess in cities of second class. When any property subject to taxation by any city of the second class has been omitted <br>from assessment for any year, the city may, by its duly authorized attorney or agent, bring <br>action in the name of the city against the person liable for such taxes, and recover <br>judgment for such amount as the taxes, interest and penalties would be if the property had <br>been assessed at its assessable value for such year, and for the costs of the action. In the <br>action it shall be sufficient for the city to allege and prove the description and value of the <br>property, that it was subject to assessment and taxation by the city for the year in question <br>and was omitted from assessment, that the taxes thereon for that year have not been paid, <br>and that the defendant is liable for the taxes. The court may hear evidence and determine <br>the assessable value of the property for the year in question. In cases where the omitted <br>property has changed ownership the action may be against the person who was the owner <br>at the time the assessment should have been made, or against the owner at the time of the <br>action, or against both. Personal judgment may be given against the person who was the <br>owner at the time the assessment should have been made, unless he was a person under <br>disability, and a judgment in rem may be given against the property, under which the <br>property may be sold by order of the court in satisfaction of the taxes, interest, penalties <br>and costs. Effective: October 1, 1942 <br>History: Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 3187h.