{"data":{"id":"us-ky/krs-91.370","jurisdiction":"us-ky","citation":"KRS 91.370","heading":"Retrospective assessment.","body":"When any lands, improvements or personal property are not assessed in any year, they\nmay, when the omission is discovered, be assessed retrospectively for that year at any\ntime not later than five (5) years thereafter, but the lien thereby accruing to the city shall\nnot prejudice any rights acquired by purchasers before the assessment. The assessor guilty\nof the omission, and his sureties, shall be liable to the city for any damage by loss of lien.\nAny person retrospectively assessed may, within thirty (30)  days after notice of the\nassessment is mailed to him, file in the assessor's office the complaint provided for in\nKRS 91.400, and if such a complaint is filed in time the assessment shall not become\nbinding and no tax bill shall be issued thereon until th e assessment has been passed upon\nby the board of equalization.","path":["KRS Chapter 91"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=25491","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:48Z","sha256":"f31869edd0054dd1abdce68b56d647d8295961b20828822501341db699e3820f","source_id":"us-ky","stale":false,"prev":"us-ky/krs-91.360","next":"us-ky/krs-91.375"},"notice":"GroundRules: Original legal text. Not legal advice."}