{"data":{"id":"us-ky/krs-91.330","jurisdiction":"us-ky","citation":"KRS 91.330","heading":"Correction of taxpayer's list by assessor -- Review.","body":"If the assessor concludes that in any list filed under KRS 91.320 the taxpayer has omitted\nto list any of his taxable property or has valued any property too low, he may assess the\nproperty omitted or raise the valuation of the property valued too low, and  shall\nimmediately notify the owner or holder by mail as to the action taken. The owner or\nholder, within fifteen (15) days after the notice is mailed to him, may file in the office of\nthe assessor a complaint either that the omitted property is not subjec t to taxation or that\nthe increased valuation is too high, and if such a complaint is filed in time the assessment\nshall not become binding and no tax bill shall be issued thereon until the assessment has\nbeen passed upon by the board of equalization.","path":["KRS Chapter 91"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=25487","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:48Z","sha256":"4182a04d5f2226e5b1d620ae43c55f0becba4a7f58b99139a7ce481fdc138034","source_id":"us-ky","stale":false,"prev":"us-ky/krs-91.320","next":"us-ky/krs-91.340"},"notice":"GroundRules: Original legal text. Not legal advice."}