{"data":{"id":"us-ky/krs-132.650","jurisdiction":"us-ky","citation":"KRS 132.650","heading":"Informality or irregularity does not vitiate assessment or tax bills --","body":"Failure of property valuation administrator to call on taxpayer or perform\nduties on time does not make assessment void.\nAny informality or irregularity in the making of an assess ment or the tax bills shall not\nvitiate the same, and the failure of the property valuation administrator, or of anyone\nrequired to perform services relative to the assessment, to call on each taxpayer for an\nassessment list, to notify the taxpayer to list  or of an increase of assessment, to finish the\nassessments or other duties within the times provided by law shall not make the\nassessment void. Provided, however, that nothing in this section shall be construed to\nrelease the property valuation administra tor or anyone else from performing his duties in\naccordance with the requirements of the law. Even though the assessing officer may not\nhave complied literally with all the provisions of the statutes no taxpayer shall be entitled\nto a final abatement of th e taxes by injunction or otherwise on any part of a final\nassessment unless the taxpayer shows that the assessment was excessive or discriminatory\nor that the property was not taxable.","path":["KRS Chapter 132"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28309","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:24Z","sha256":"206fcd2cce7ca6e8b49fd8002a90834eed62cf13ec6e2a9109cfcb92d5fab010","source_id":"us-ky","stale":false,"prev":"us-ky/krs-132.645","next":"us-ky/krs-132.660"},"notice":"GroundRules: Original legal text. Not legal advice."}