KRS 136.020: Assessment of property of corporations.

The property of all corporations, except where otherwise provided by law, shall be

assessed in the name of the corporation in the same manner as that of a natural person,

except that, when legally called on, the chief officer shall report a full statemen t of the

property of the corporation for taxation, and, for a failure, shall be subject to the penalties

provided by law for a similar failure by a natural person in listing his property.