{"data":{"id":"us-ky/krs-91.375","jurisdiction":"us-ky","citation":"KRS 91.375","heading":"Omitted property.","body":"All omitted property that should have been assessed for ad valorem taxes by cities of the\nfirst class or consolidated local governments is subject to a penalty of ten percent (10%)\nof the amount of the taxes, and interest at one percent (1%) per month from the date when\nthe taxes would have been delinquent had the property been listed as required by law.","path":["KRS Chapter 91"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=25492","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:48Z","sha256":"2f8ba9fa475260b7ea7f67c81e59f067b1e1ba8970355487bf43e1771cff592d","source_id":"us-ky","stale":false,"prev":"us-ky/krs-91.370","next":"us-ky/krs-91.380"},"notice":"GroundRules: Original legal text. Not legal advice."}