KRS 269.170: Taxes -- When assessed -- When payable -- Discount -- Interest -- Office

for collection.

The taxes shall be assessed as of July 1, and payable to the corporation on or after

October 1 of the year for which assessed, and shall become due on December 1 of that

year. On all taxes paid during October before maturity, there shall be a discount of three

percent (3%). On all taxes paid during November there shall be a discount of two percent

(2%). After January 1 following maturity, all unpaid taxes shall bear interest at the rate of

one-half percent (0.5%) a month or fraction thereof until paid. The corporation shall keep

an office where taxes are payable and the address of the office shall be lodged with the

county clerk and enrolled in a book kept in his of fice. Any subsequent changes in the

address of the office of the company shall be enrolled in the same book.