{"data":{"id":"us-ky/krs-91.360","jurisdiction":"us-ky","citation":"KRS 91.360","heading":"Designation of real property -- Errors and omissions.","body":"(1) Any lot that is not designated by a number on the assessor's maps, and any lot that is\nso designated but is subsequently subdivided, shall be given an appropriate serial\nnumber by the assessor, and shall be designated by that number in the assessment\nbooks. The board of aldermen may provide for additional assessment maps\nwhenever necessary.\n(2) The assessor shall not assess any property in such a name as \"A B's heirs,\" \"A B's\ndevisees,\" \"A B's executors\" or the like, but he may assess lands or improvements in\nthe name of \"A B's unknown heirs,\" \"A B's unknown devisees\" or the like, when the\nnames cannot be obtained after diligent inquiry has been made. When there are\nmore than three (3) joint owners, three (3) of the names, with the words \"and\nothers,\" may b e used. Where a remainder, reversion or other future estate is\noutstanding, the holder of the particular estate shall be assessed with the words\n\"holder of present estate\" after his name. Whenever the names of all the owners are\nnot given no lien for the t axes shall arise to the detriment of any purchaser from an\nowner not named, unless the assessment, by its own terms or by reference to the city\nmaps, identifies the lands or improvements therein embraced.\n(3) Whenever it appears that any property has been  assessed in a name other than that\nof the owner or holder, whether for the current or any preceding year, the assessor\nshall notify the owner or holder by mail and at the same time make the correction in\nhis books, and certify the correction to the tax receiver.\n(4) No mistake in, or omission of, the correct name of the owner or holder of taxable\nlands or improvements shall impair the assessment, if the lands or improvements\nare designated in the assessment books by the number and block assigned to them\non the assessor's map, or otherwise fully identified in the assessment books.","path":["KRS Chapter 91"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=25490","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:48Z","sha256":"3b0f5be11d4dcf31372d8f7fb8a07b4f24a77a6323b6dc72dbf5490ededdc0bb","source_id":"us-ky","stale":false,"prev":"us-ky/krs-91.350","next":"us-ky/krs-91.370"},"notice":"GroundRules: Original legal text. Not legal advice."}