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91.450 Tax notice.

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91.450 Tax notice. Within a reasonable time after the tax bills for the year have been listed with the tax <br>receiver, he shall mail a postpaid tax notice, directed to the best of his knowledge, to <br>every person against whom a tax bill has been listed. In the case of an infant or mentally <br>disabled person the notice shall be mailed to his guardian or conservator, and in the case <br>of an absent owner whose address is unknown to the tax receiver it shall be mailed to the <br>agent of the owner. The tax notice shall give a brief description of the property taxed, and <br>shall state the number and amount of the bill listed against the taxpayer, the date of its <br>maturity, and the penalties imposed for nonpayment. The failure of the tax receiver to <br>send the tax notice, or of the taxpayer to receive it, shall not invalidate the tax, or the <br>interest or penalties provided for by KRS 91.430, or any subsequent proceeding for the <br>collection of either. Effective: July 1, 1982 <br>History: Amended 1982 Ky. Acts ch. 141, sec. 49, effective July 1, 1982. -- Amended 1978 Ky. Acts ch. 92, sec. 7, effective June 17, 1978. -- Recodified 1942 Ky. Acts <br>ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 2998. Note: 1980 Ky. Acts ch. 396, sec. 52 would have amended this section effective July 1, 1982. However, 1980 Ky. Acts ch. 396 was repealed by 1982 Ky. Acts ch. 141, <br>sec. 146, also effective July 1, 1982.