KRS 91.450: Tax notice.

Within a reasonable time after the tax bills for the year have been listed with the tax

receiver, he shall mail a postpaid tax notice, directed to the best of his knowledge, to

every person against whom a tax bill has been listed. In the case of an infant or mentally

disabled person the notice shall be mailed to his guardian or conservator, and in the case

of an absent owner whose address is unknown to the tax receiver it shall be mailed to the

agent of the owner. The tax notice shall give a brief description of the property taxed, and

shall state the number and amount of the bill listed against the taxpayer, the date of its

maturity, and the penalties imposed for nonpayment. The failure of the tax receiver to

send the tax notice, or of the taxpayer to recei ve it, shall not invalidate the tax, or the

interest or penalties provided for by KRS 91.430, or any subsequent proceeding for the

collection of either.