{"data":{"id":"us-ky/krs-424.130","jurisdiction":"us-ky","citation":"KRS 424.130","heading":"Times and periods of publication -- Posting of delinquent tax lists.","body":"(1) Except as otherwise provided in KRS 424.110 to 424.370 and notwithstanding any\nprovision of existing law providing for different times or periods of publication, the\ntimes and periods of publications of advertisements required by law to be made in a\nnewspaper shall be as follows:\n(a) When an advertisement is of a completed act, such as an ordinance,\nresolution, regulation, order, rule, report, statement, or certificate and the\npurpose of the publication is not to inform the public or the members of any\nclass of persons that they may or shall do an act or exercise a right within a\ndesignated period or upon or by a designated date, the advertisement shall be\npublished one (1) time only and within thirty (30) days after completion of the\nact. However, a failure  to comply with this paragraph shall not invalidate any\nordinance or resolution or subject a person to any of the penalties provided by\nKRS 424.990 unless such failure continues for a period of fifteen (15) days\nafter notice to comply has been given him by registered letter.\n(b) When an advertisement is for the purpose of informing the public or the\nmembers of any class of persons that on or before a certain day they may or\nshall file a petition or exceptions or a remonstrance or protest or objection, or\nresist the granting of an application or petition, or present or file a claim, or\nsubmit a bid, the advertisement shall be published at least once, but may be\npublished two (2) or more times, provided that one (1) publication occurs not\nless than seven (7) d ays nor more than twenty -one (21) days before the\noccurrence of the act or event.\n(c) When an advertisement is for the purpose of informing the public and the\nadvertisement is a notice of delinquent taxes, or notice of the sale of tax\nclaims, the advertisement shall be published either:\n1. Once a week for three (3) consecutive weeks; or\n2. One (1) time, preceded by a one -half (1/2) page notice of advertisement\nthe preceding week. The one-half (1/2) page advertisement shall include\nnotice that a list of unco llectible delinquent taxes is also available for\npublic inspection in accordance with KRS 424.330 during normal\nbusiness hours at the business address of the city or county and on an\nidentified Internet Web site. The advertisement shall include the\nbusiness address of the city or county and the Uniform Resource Locator\n(URL) for the Internet Web site where the document can be viewed. The\nInternet Web site shall be affiliated with the city or county and contain\nother information about the city or county gove rnment. The delinquent\ntax list shall be posted on the Internet Web site for a minimum of thirty\n(30) days and shall be updated weekly.\nThe provisions of this paragraph shall not be construed to require the\nadvertisement of notice of delinquent state taxe s which are collected by the\nstate.\n(d) Any advertisement not coming within the scope of paragraph (a), (b), or (c) of\nthis subsection, such as one for the purpose of informing the public or the\nmembers of any class of persons of the holding of an election , or of a public\nhearing, or of an examination, or of an opportunity for inspection, or of the\ndue date of a tax or special assessment, shall be published at least once but\nmay be published two (2) or more times, provided that one (1) publication\noccurs not less than seven (7) days nor more than twenty -one (21) days before\nthe occurrence of the act or event, or in the case of an inspection period, the\ninspection period commences.\n(e) If the particular statute requiring that an advertisement be published pro vides\nthat the day upon or by which, or the period within which, an act may or shall\nbe done or a right exercised, or an event may or shall take place, is to be\ndetermined by computing time for the day of publication of an advertisement,\nthe advertisement shall be published at least once, promptly, in accordance\nwith the statute, and the computation of time shall be from the day of initial\npublication.\n(2) This section is not intended to supersede or affect any statute providing for notice of\nthe fact that an adversary action in court has been commenced.","path":["KRS Chapter 424"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=48657","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:59:41Z","sha256":"7ca569952b510e294547928cf89c4a5f7eafb7d9c6dc70285c37daef89224129","source_id":"us-ky","stale":false,"prev":"us-ky/krs-424.120","next":"us-ky/krs-424.140"},"notice":"GroundRules: Original legal text. Not legal advice."}