Ky. Rev. Stat. § 91.375

Current through 2024 Ky. Acts ch.225
Section 91.375 - Omitted property

All omitted property that should have been assessed for ad valorem taxes by cities of the first class or consolidated local governments is subject to a penalty of ten percent (10%) of the amount of the taxes, and interest at one percent (1%) per month from the date when the taxes would have been delinquent had the property been listed as required by law.

KRS 91.375

Effective:7/15/2002
Amended 2002, Ky. Acts ch. 346, sec. 98, effective7/15/2002. -- Amended 1968 Ky. Acts ch. 152, sec. 66. -- Created 1956 Ky. Acts ch. 22, sec. 2.