{"data":{"id":"us-ky/krs-91.450","jurisdiction":"us-ky","citation":"KRS 91.450","heading":"Tax notice.","body":"Within a reasonable time after the tax bills for the year have been listed with the tax\nreceiver, he shall mail a postpaid tax notice, directed to the best of his knowledge, to\nevery person against whom a tax bill has been listed. In the case of an infant or mentally\ndisabled person the notice shall be mailed to his guardian or conservator, and in the case\nof an absent owner whose address is unknown to the tax receiver it shall be mailed to the\nagent of the owner. The tax notice shall give a brief description of the property taxed, and\nshall state the number and amount of the bill listed against the taxpayer, the date of its\nmaturity, and the penalties imposed for nonpayment. The failure of the tax receiver to\nsend the tax notice, or of the taxpayer to recei ve it, shall not invalidate the tax, or the\ninterest or penalties provided for by KRS 91.430, or any subsequent proceeding for the\ncollection of either.","path":["KRS Chapter 91"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=25500","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:48Z","sha256":"524f58e0c9caf4ebc05afe24e821bbee4b9ce69a361d8485e1347116e3423b55","source_id":"us-ky","stale":false,"prev":"us-ky/krs-91.440","next":"us-ky/krs-91.460"},"notice":"GroundRules: Original legal text. Not legal advice."}