424.130 Times and periods of publication -- Posting of delinquent tax lists.
(1)
Except as otherwise provided in KRS 424.110 to 424.370 and notwithstanding any
provision of existing law providing for different times or periods of publication, the
times and periods of publications of advertisements required by law to be made in a
newspaper shall be as follows:
(a) When an advertisement is of a completed act, such as an ordinance,
resolution, regulation, order, rule, report, statement, or certificate and the
purpose of the publication is not to inform the public or the members of any
class of persons that they may or shall do an act or exercise a right within a
designated period or upon or by a designated date, the advertisement shall be
published one (1) time only and within thirty (30) days after completion of the
act. However, a failure to comply with this paragraph shall not subject a
person to any of the penalties provided by KRS 424.990 unless such failure
continues for a period of ten (10) days after notice to comply has been given
him by registered letter.
(b) When an advertisement is for the purpose of informing the public or the
members of any class of persons that on or before a certain day they may or
shall file a petition or exceptions or a remonstrance or protest or objection, or
resist the granting of an application or petition, or present or file a claim, or
submit a bid, the advertisement shall be published at least once, but may be
published two (2) or more times, provided that one (1) publication occurs not
less than seven (7) days nor more than twenty-one (21) days before the
occurrence of the act or event.
(c) When an advertisement is for the purpose of informing the public and the
advertisement is a notice of delinquent taxes, or notice of the sale of tax
claims, the advertisement shall be published either:
1.
Once a week for three (3) consecutive weeks; or
2.
One (1) time, preceded by a one-half (1/2) page notice of advertisement
the preceding week. The one-half (1/2) page advertisement shall include
notice that a list of uncollectible delinquent taxes is also available for
public inspection in accordance with KRS 424.330 during normal
business hours at the business address of the city or county and on an
identified Internet Web site. The advertisement shall include the
business address of the city or county and the Uniform Resource Locator
(URL) for the Internet Web site where the document can be viewed. The
Internet Web site shall be affiliated with the city or county and contain
other information about the city or county government. The delinquent
tax list shall be posted on the Internet Web site for a minimum of thirty
(30) days and shall be updated weekly.
The provisions of this paragraph shall not be construed to require the
advertisement of notice of delinquent state taxes which are collected by the
state.
(d)
(2)
Any advertisement not coming within the scope of paragraph (a), (b), or (c) of
this subsection, such as one for the purpose of informing the public or the
members of any class of persons of the holding of an election, or of a public
hearing, or of an examination, or of an opportunity for inspection, or of the
due date of a tax or special assessment, shall be published at least once but
may be published two (2) or more times, provided that one (1) publication
occurs not less than seven (7) days nor more than twenty-one (21) days before
the occurrence of the act or event, or in the case of an inspection period, the
inspection period commences.
(e) If the particular statute requiring that an advertisement be published provides
that the day upon or by which, or the period within which, an act may or shall
be done or a right exercised, or an event may or shall take place, is to be
determined by computing time for the day of publication of an advertisement,
the advertisement shall be published at least once, promptly, in accordance
with the statute, and the computation of time shall be from the day of initial
publication.
This section is not intended to supersede or affect any statute providing for notice of
the fact that an adversary action in court has been commenced.
Effective: June 8, 2011
History: Amended 2011 Ky. Acts ch. 46, sec. 1, effective June 8, 2011. -- Amended
2006 Ky. Acts ch. 8, sec. 4, effective July 12, 2006. -- Amended 2002 Ky. Acts
ch. 346, sec. 231, effective July 15, 2002. -- Amended 1988 Ky. Acts ch. 32, sec. 1,
effective July 15, 1988. -- Amended 1960 Ky. Acts ch. 168, sec. 1. -- Created 1958
Ky. Acts ch. 42, sec. 3.
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