{"data":{"id":"us-ky/krs-269.170","jurisdiction":"us-ky","citation":"KRS 269.170","heading":"Taxes -- When assessed -- When payable -- Discount -- Interest -- Office","body":"for collection.\nThe taxes shall be assessed as of July 1, and payable to the corporation on or after\nOctober 1 of the year for which assessed, and shall become due on December 1 of that\nyear. On all taxes paid during October before maturity, there shall be a discount of three\npercent (3%). On all taxes paid during November there shall be a discount of two percent\n(2%). After January 1 following maturity, all unpaid taxes shall bear interest at the rate of\none-half percent (0.5%) a month or fraction thereof until paid. The corporation shall keep\nan office where taxes are payable and the address of the office shall be lodged with the\ncounty clerk and enrolled in a book kept in his of fice. Any subsequent changes in the\naddress of the office of the company shall be enrolled in the same book.","path":["KRS Chapter 269"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=13007","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:53:14Z","sha256":"ee225cb73c9726a09f0dd7c5d0203122abcf7863eaf3f4ee20dbf6d11eb979cd","source_id":"us-ky","stale":false,"prev":"us-ky/krs-269.160","next":"us-ky/krs-269.180"},"notice":"GroundRules: Original legal text. Not legal advice."}