{"data":{"id":"us-ky/krs-91.484","jurisdiction":"us-ky","citation":"KRS 91.484","heading":"Preparation of list of delinquent taxes by collector -- Contents.","body":"(1) (a) As early as practicable in July of each year, the collector of taxes shall make a\nlist of all the tax bills remaining unpaid, in whole or in part, on the date due\nand payable and shall at once file the list with the director of finance.\n(b)  A false report or a failure to report shall not invalidate subsequent\nproceedings for collection of the tax.\n(2) The list of delinquent properties and lots prepared pursuant to sub section (1) of this\nsection shall contain the following:\n(a) A description of the land by district, block, lot, and sub -lot, and include the\nstreet address;\n(b) A statement of the amount of each tax bill upon the parcel, including:\n1. All tax bills on the parcel which are delinquent;\n2. The year of the assessment;\n3. The block, lot, and sub-lot of each tax bill;\n4. The date from which and the rate at which interest and penalties shall be\ncomputed; and\n5. An appropriate designation of the owner or holder of each tax bill; and\n(c) The name of the last known person appearing on the records of the collector\nin whose name  the tax bills on the real estate were listed or charged for the\nyear preceding the calendar year in which the list is filed.","path":["KRS Chapter 91"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=57355","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:48Z","sha256":"65f37a77b432876507e3edfc01991b4c7033a80eb52b521cc7d4446c7fb77a99","source_id":"us-ky","stale":false,"prev":"us-ky/krs-91.481","next":"us-ky/krs-91.487"},"notice":"GroundRules: Original legal text. Not legal advice."}