There is a newer version of this Section
2022
2021 (you are here)
2020
2019
2018
Other previous versions
View our newest version here

2021 Kentucky Revised Statutes
Chapter 91 - Finance and revenue of cities of the first class
91.484 Preparation of list of delinquent taxes by collector -- Contents.

Universal Citation: KY Rev Stat § 91.484 (2021)
Previous Next

Download as PDF
91.484 Preparation of list of delinquent taxes by collector -- Contents. (1) (2) The collector of taxes shall, as early in the month of July as is practicable, make a list of all the tax bills remaining in whole or in part unpaid on the date due and payable. He shall at once file the list with the director of finance. A false report or a failure to report shall not invalidate subsequent proceedings for collection of the tax. The list of delinquent properties and lots prepared pursuant to subsection (1) of this section shall contain the following: (a) A description of the land by district, block, lot and sub-lot and include the street address. (b) A statement of the amount of each tax bill upon such parcel, including all tax bills thereon which are delinquent, the year of the assessment, the block, lot and sub-lot of each tax bill and the date from which and the rate at which interest and penalties shall be computed, and an appropriate designation of the owner or holder of each tax bill. (c) The name of the last known person appearing on the records of the collector in whose name the tax bills on such real estate were listed or charged for the year preceding the calendar year in which such list is filed. Effective: July 15, 1980 History: Created 1980 Ky. Acts ch. 47, sec. 2, effective July 15, 1980.
Previous Next
Disclaimer: These codes may not be the most recent version. Kentucky may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.