91.375 Omitted property.
64 words·~1 min read·
/ky/chapter-91/91-375A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
All omitted property that should have been assessed for ad valorem taxes by cities of the first class or consolidated local governments is subject to a penalty of ten percent (10%) of the amount of the taxes, and interest at one percent (1%) per month from the date when the taxes would have been delinquent had the property been listed as required by law.