{"data":{"id":"us-ky/krs-91.430","jurisdiction":"us-ky","citation":"KRS 91.430","heading":"Taxes, when to be paid -- Discounts -- Interest and penalties.","body":"(1) Tax bills shall be payable in January after the same are listed with the tax receiver\nfor collection, and shall become delinquent on May 1 of the year for which they are\nmade out.\n(2) The taxes paid before May 1 in the year for which they are made out may be\nreduced by discounts not to exceed three percent (3%) during such periods and in\nsuch amounts as the legislative body of the city may provide by ordinance.\n(3) All tax bills uncollected in whole or in part on May 1 next succeeding the day on\nwhich they were listed with the tax receiver shall thereafter bear interest at the rate\nof one-half of one percent (0.5%) for every month or fraction thereof from May 1\nuntil paid or until the property of the delinquent has been sold for the tax.\n(4) On July 1 next s ucceeding the day on which the tax bills were listed with the tax\nreceiver, a penalty of ten percent (10%) of the face of the bill shall be added to all\nunpaid tax bills, in addition to the interest.","path":["KRS Chapter 91"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=25498","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:48Z","sha256":"97e3c0aed2b95f609e6992c47eca40de291c27d78d8ceb6d615fd3e46d1c033a","source_id":"us-ky","stale":false,"prev":"us-ky/krs-91.420","next":"us-ky/krs-91.440"},"notice":"GroundRules: Original legal text. Not legal advice."}