91.420 Tax bills, how made out and listed for collection -- Evidence of validity of tax.

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91.420 Tax bills, how made out and listed for collection -- Evidence of validity of tax. During December of each year or as soon as the rates for the coming year are fixed, the <br>tax bills shall be made out according to the provisions of the ordinances levying taxes and <br>the following January shall be listed with the tax receiver for collection. Except as <br>provided in KRS 133.240, taxes on personal property may be included with those on <br>some one (1) parcel of land and improvements. Any tax bill so listed with the tax receiver <br>shall be prima facie proof that all steps have been taken to make it a binding tax bill for <br>the amounts and purposes and against the person and property therein named or <br>described. Effective: January 1, 1984 <br>History: Amended 1984 Ky. Acts ch. 54, sec. 10, effective January 1, 1984. -- Amended 1948 Ky. Acts ch. 66, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, <br>effective October 1, 1942, from Ky. Stat. sec. 2996.