2014 Kentucky Revised Statutes
CHAPTER 424 - LEGAL NOTICES
424.130 Times and periods of publication -- Posting of delinquent tax lists.
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<![CDATA[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) 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,
(2)
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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