{"data":{"id":"us-ky/krs-132.230","jurisdiction":"us-ky","citation":"KRS 132.230","heading":"Information to be given in listing property for taxation -- Correction of","body":"error or informality.\n(1) Every person listing his property with the property valuation administrator shall\nstate:\n(a) Each separate tract of land, with the number of acres in e ach tract; the value\nper acre; each of the improvements thereon; the name of the nearest resident\nthereto; where located, giving the election precinct in which it is located; the\nnumber of each city lot and the improvements thereon, in what city, on which\nstreet, the value of each, and the value of the improvements thereon to the\nextent that they enhance the value of each lot; whether there is any land\nadjoining his owned by a nonresident of the county or state, giving the name\nand place of residence of any such owner, if known;\n(b) The number of livestock, their type, species and value; and\n(c) Such other facts as may be required in the blanks provided.\n(2) An error or informality in the description or location of the property, or in the name\nof the owner o r person assessed, shall not invalidate the assessment if the property\ncan with reasonable certainty be located or identified from the description given, in\nwhich case the collector may receive the taxes and by his receipt correct the error or\ninformality.","path":["KRS Chapter 132"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28247","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:23Z","sha256":"d53cd4837295cd8aa323c98240df9d060d9c6dd5da427d0c36f19b2f939f52a5","source_id":"us-ky","stale":false,"prev":"us-ky/krs-132.227","next":"us-ky/krs-132.240"},"notice":"GroundRules: Original legal text. Not legal advice."}