KRS 134.548 — Assessment of omitted property in action to enforce certificate of delinquency or to invalidate land tax sale

Whenever the Commonwealth prosecutes an action in a Circuit Court pursuant to KRS
134.546, to enforce a certificate of delinquency or a pers onal property certificate of
delinquency, the court shall have authority to assess property which has been omitted for
any reason, whenever necessary to establish the total personal liability of any defendant in
such action or to establish the total amount of any lien or liens against the property.
Provided, however, that the twenty percent (20%) penalty provided in KRS 132.340 and
135.060 shall not apply to the amount of taxes, penalties, and interest due for any
assessment made pursuant to this section fo r any omission which was caused through no
fault of the person owning the property on the assessment date.