Ky. Rev. Stat. § 91.375
Current through Acts Received April 24, 2024
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
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.