{"data":{"id":"us-ky/krs-91.420","jurisdiction":"us-ky","citation":"KRS 91.420","heading":"Tax bills, how made out and listed for collection -- Evidence of validity of","body":"tax.\nDuring December of each year or as soon as the rates for the coming year are fixed, the\ntax bills shall be made out according to the provisions of the ordinances levying taxes and\nthe following January shall be listed with the tax receiver for collection. Except as\nprovided in KRS 133.240, taxes on personal property may be included with those on\nsome one (1) parcel of land and improvements. Any tax bill so listed with the tax receiver\nshall be prima facie proof that all steps have been taken to make it a binding tax bill for\nthe amounts and purposes and against the person and property therein named or\ndescribed.","path":["KRS Chapter 91"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=25497","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:48Z","sha256":"589adf06314ae86ca9bf3131c12ee5f4fa3d1ae57875df35a42684dea5e43710","source_id":"us-ky","stale":false,"prev":"us-ky/krs-91.410","next":"us-ky/krs-91.430"},"notice":"GroundRules: Original legal text. Not legal advice."}