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2011 Kentucky Revised Statutes
CHAPTER 92 FINANCE AND REVENUE OF CITIES OTHER THAN THE FIRST CLASS
92.420 Assessment date for city taxation.


KY Rev Stat § 92.420 (1996 through Reg Sess) What's This?
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92.420 Assessment date for city taxation. Except as provided in KRS 132.487, property subject to city taxation shall be assessed for city taxation as of the following dates: (1) In cities of the second class, July 1; (2) In cities of the third class, a date fixed by the city legislative body; (3) In cities of the fourth class, January 1; (4) In cities of the fifth class, January 1; (5) In cities of the sixth class, January 1. Effective: January 1, 1985 History: Amended 1984 Ky. Acts ch. 54, sec. 13, effective January 1, 1985. -Amended 1960 Ky. Acts ch. 229, sec. 1, effective June 16, 1960. -- Amended 1956 Ky. Acts ch. 34, sec. 2. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 3176, 3178, 3374, 3379, 3535, 3655, 3674.

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