Ky. Rev. Stat. § 136.020
Current through Acts Received April 24, 2024
The property of all corporations, except where otherwise provided by law, shall be assessed in the name of the corporation in the same manner as that of a natural person, except that, when legally called on, the chief officer shall report a full statement of the property of the corporation for taxation, and, for a failure, shall be subject to the penalties provided by law for a similar failure by a natural person in listing his property.
KRS 136.020
Amended 1992 Ky. Acts ch. 338, sec. 16, effective7/14/1992. -- Amended 1986 Ky. Acts ch. 496, sec. 2, effective 8/1/1986. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective 10/1/1942, from Ky. Stat. secs. 4085, 4091.