Request By:
Frank H. McCartney
Fleming County Attorney
Courthouse
Flemingsburg, Kentucky 41041
Opinion
Opinion By: Robert F. Stephens, Attorney General; By William S. Riley, Assistant Attorney General
In your recent letter to the Attorney General two questions are asked as follows:
(1) Does the sheriff of Fleming County, or any other sheriff, have the power to distrain property, such as automobiles for taxes and are there any exceptions?
Answer: We are enclosing a copy of OAG 72-212 which goes into some detail concerning the application of KRS 427.010 as it applies to seizure of motor vehicles for debts including delinquent taxes. It is pointed out on page 5 of the opinion that the motor vehicle exemption is a new concept and in 1970 a $1,500 maximum for motor vehicles was established. This amendment to KRS 427.010 amends by implication KRS 134.430(1). The conclusion in the opinion is that a motor vehicle fitting the description of KRS 427.010(1) is exempt from KRS 134.430 if the vehicle is valued at not more than $1,500. If the vehicle is valued at more than $1,500 then it is subject to distraint to the extent of the value in excess of $1,500. The sheriff would have to turn back to the owner any sale proceeds up to the $1,500 exempted amount and any excess over the $1,500 after the payment of the tax claim.
(2) Who is to bring action for omitted assessment of property taxes, and is a leasehold a taxable interest in real estate?
Answer: Your attention is directed to KRS 132.290 which sets out what constitutes omitted property, periods within which it may be assessed retroactively, penalties and interest. KRS 132.310 provides any person who has failed to list for taxation any property omitted from assessment may at any time list such property with the property valuation administrator and the property valuation administrator may also list and assess tangible property which may have been omitted from the regular assessment giving notice to the taxpayer of such assessment.
KRS 132.340 provides that the county county may assess omitted property. KRS 132.350 gives the county attorney the authority to assist in any actions to assess omitted property.
A leasehold interest is a taxable interest in real estate in the Commonwealth of Kentucky. See Department of Revenue v. Hobart Manufacturing Company, 549 S.W.2d 297 (1977). If the PVA has difficulty in arriving at a leasehold interest value, he should contact E. Tarleton Rogers, Director, General Property Tax Division, Department of Revenue, Frankfort, Kentucky 40601.