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132.350 County attorney shall assist in tax assessment proceedings in court -- Compensation.

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132.350 County attorney shall assist in tax assessment proceedings in court -- Compensation. The county clerk shall, upon the filing of a statement by an agent, accountant or attorney <br>of the Department of Revenue for the assessment of omitted property, enter the name of <br>the person signing the statement as attorney for the department, and enter the name of the <br>county attorney as attorney for the state, county, school and other taxing districts for <br>which the commissioner of revenue is authorized to act as relator in such proceeding. The <br>county attorney shall appear and prosecute or assist in the prosecuting of the proceeding <br>in all the courts to which it may be taken for trial. If there is a judgment assessing the <br>property for taxation, the judgment in each case shall recite whether or not the county <br>attorney was present and assisted in the trial of the proceeding. When he is present and <br>assists in the proceeding he shall be allowed as compensation for his services ten percent <br>(10%) of the amount of state and county taxes assessed and collected pursuant to the <br>judgment. The state and county shall be liable respectively for the payment only of the <br>percentage allowance of compensation to the county attorney on the amount that each <br>collects, and this shall be paid to the county attorney within thirty (30) days after the <br>collection of the taxes, and charged against the fund to which the tax was credited. Effective: June 20, 2005 <br>History: Amended 2005 Ky. Acts ch. 85, sec. 191, effective June 20, 2005. -- Amended 1978 Ky. Acts ch. 400, sec. 1, effective June 17, 1978. -- Amended 1976 (1st Extra. <br>Sess.) Ky. Acts ch. 17, sec. 36, effective January 1, 1978. -- Recodified 1942 Ky. <br>Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4260b.