Ky. Rev. Stat. § 132.440
Current through Acts Received April 24, 2024
The property valuation administrator or his deputies shall read and administer to every person listing property the following oath: "You swear that the list of taxable property given by you contains a full and complete list of all of your property and of all the property in your possession which is not otherwise listed as of the assessment date, and that a fair cash value has been placed on all such property required to be valued."
KRS 132.440