There are in the state of Kentucky two distinct methods by which an assessment for so-called back taxes can be made. One method is an assessment by a special backtax assessor, elected as provided for by an ordinance of the city of Lexington. This ordinance the court of appeals of the state of Kentucky has held, contrary to the contention of the plaintiff in this case, did not displace the regular assessor, or affect his right to make an assessment for back taxes. The other method provides for an assessment by the regular assessor, under § 3179 of the laws relating to the city of Lexington, which section, among other things therein contained, provides that: 'Whenever the assessor shall ascertain that there has, in any former year or years, been any property omitted which should have been taxed, he shall assess the same against the person who should have been assessed with it, if living; if not, against his representative.'
In this case the assessment for back taxes was made by the regular assessor, but not until December 31, 1898, under the abovequoted provision in § 3179. It was, however, a special assessment, made after the regular assessment in the assessor's books of 1898, and after such books had been transmitted within the time prescribed by law (§ 3180), December 1, 1898, to the auditor, subject to the inspection of the public. In regard to the regular assessment, the statutes of Kentucky provide (§ 3181) for a board of equalization, which sits on the first Monday of January, and continues in session not longer than four weeks. The auditor must deliver to the board the assessment books filed with him by the assessor, and it is to hear all complaints against the assessments made by the assessor, and may determine the same, but it cannot increase the assessment without notice to the party whose property is to be increased. The section is part of the general statutes as to assessments for the annual taxes, and it refers evidently to the assessments made by the assessor up to the 1st of December preceding, and which appear in the book which the law directs to be sent to the auditor and by him transmitted to the board of equalization. It does not refer to an extraordinary assessment made by the assessor for back taxes subsequently to the time provided for by law for the making of the general assessment. The assessor must return the general assessment which he makes in his book under § 3179 to the auditor on or before December 1 in each year. Section 3180. This book remains in the auditor's office subject to the inspection of the public until transmitted, in the January following, to the board of equalization under § 3181. In the case before us the assessment for the back tax was made December 31, 1898, by entering a separate assessment for each year in the assessor's book for that year, and therefore these various assessments were not contained in the books of the assessor as they were sent to the auditor on December 1 of each year, respectively. The assessor's books for the years prior to 1898 were obtained in some way, and the entries of the assessments were therein made, because, as stated, there were no other books provided. We find no provision of the statute as to assessments for back taxes, which requires notice of such assessment if made at any time other than in the regular course for the general assessment as provided for in the general statute. If the assessment happens to be made in the assessor's book prior to December 1 in any year, it, of course, goes with the book to the auditor, and remains there for inspection by the public until taken before the board of equalization. Such an assessment would carry with it the provision of the law of the state applicable to the city on the subject of assessments, including the general notice under the law providing for such assessment. But that, of course cannot apply where the assessment is not made on or before December 1 in the regular assessment book. That book the taxpayer must omit to examine at his peril, when filed with the auditor, or when before the board of equalization. As sent to the auditor December 1, 1898, the book did not contain the assessment in question. And as to the books of the former years, they had passed out of the legal custody of the assessor, and he could not take any such books, and, without notice, impose a conclusive assessment for back taxes for the particular year the book had been made use of as an assessment book. Such assessment could not be enforced unless the taxpayer could thereafter at some time, and as a matter of right, be heard upon the question of the validity and the amount of such tax.