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Code · Kentucky · Chapter 136 — Corporation and utility taxes

136.020 Assessment of property of corporations.

77 words·~1 min read·/ky/chapter-136/136-020

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

The property of all corporations, except where otherwise provided by law, shall be assessed in the name of the corporation in the same manner as that of a natural person, except that, when legally called on, the chief officer shall report a full statement of the property of the corporation for taxation, and, for a failure, shall be subject to the penalties provided by law for a similar failure by a natural person in listing his property.
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