132.230 Information to be given in listing property for taxation -- Correction of

208 words·~1 min read·/ky/132-230

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

error or informality.

(1)Every person listing his property with the property valuation administrator shall

state:

(a)Each separate tract of land, with the number of acres in each tract; the value

per acre; each of the improvements thereon; the name of the nearest resident

thereto; where located, giving the election precinct in which it is located; the

number of each city lot and the improvements thereon, in what city, on which

street, the value of each, and the value of the improvements thereon to the

extent that they enhance the value of each lot; whether there is any land

adjoining his owned by a nonresident of the county or state, giving the name

and place of residence of any such owner, if known;

(b)The number of livestock, their type, species and value; and

(c)Such other facts as may be required in the blanks provided.

(2)An error or informality in the description or location of the property, or in the name

of the owner or person assessed, shall not invalidate the assessment if the property

can with reasonable certainty be located or identified from the description given, in

which case the collector may receive the taxes and by his receipt correct the error or

informality.