KRS 132.650: Informality or irregularity does not vitiate assessment or tax bills --

Failure of property valuation administrator to call on taxpayer or perform

duties on time does not make assessment void.

Any informality or irregularity in the making of an assess ment or the tax bills shall not

vitiate the same, and the failure of the property valuation administrator, or of anyone

required to perform services relative to the assessment, to call on each taxpayer for an

assessment list, to notify the taxpayer to list or of an increase of assessment, to finish the

assessments or other duties within the times provided by law shall not make the

assessment void. Provided, however, that nothing in this section shall be construed to

release the property valuation administra tor or anyone else from performing his duties in

accordance with the requirements of the law. Even though the assessing officer may not

have complied literally with all the provisions of the statutes no taxpayer shall be entitled

to a final abatement of th e taxes by injunction or otherwise on any part of a final

assessment unless the taxpayer shows that the assessment was excessive or discriminatory

or that the property was not taxable.