91.484 Preparation of list of delinquent taxes by collector -- Contents.

210 words·~1 min read·/ky/chapter-91/91-484

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

(1)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.

(2)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.