{"data":{"id":"us-ky/krs-92.412","jurisdiction":"us-ky","citation":"KRS 92.412","heading":"Property assessment procedures for ad valorem tax levies in city of home","body":"rule class not electing by ordinance to use annual county assessment.\n(1) Any city of the home rule class that does not elect by ordinance under KRS 132.285\nto use the annual co unty assessment as the basis for ad valorem tax levies for\nproperty situated within its boundaries shall follow the procedures set out in this\nsection.\n(2) The city legislative body of any city providing for its own assessment shall establish\nby ordinance the manner of assessment, levy, and collection of ad valorem taxes,\nexcept that taxes on motor vehicles and motorboats shall be governed by KRS\n132.487. The ordinance shall, at a minimum, include the following:\n(a) The establishment of a board of tax super visors that shall conform to the\nrequirements of KRS 92.242;\n(b) The date for assessment of all property subject to city taxation, excluding\nmotor vehicles and motorboats;\n(c) The method of assessment by an assessor and the development of an\nassessment list that shall conform as nearly as possible to that required by law\nof the property valuation administrator. The method of assessment shall\ninclude a mechanism by which the assessor can correct errors and notify\nowners;\n(d) A statement that the assessment o f any real property in the name of a person\nother than the true owner shall not invalidate the assessment or any liens\ncreated upon the property;\n(e) Specific penalties for the failure of an owner to give a list of all taxable\nproperty when requested by th e assessor and for providing a false or\nfraudulent list of property;\n(f) The dates that the board of tax supervisors shall be required to meet and\ncomplete work unless called to meet earlier by the assessor;\n(g) A method for taxpayers to appeal to the board of tax supervisors in the case of\na dispute regarding the assessor's valuation and a statement that a taxpayer\nshall have the right to appeal a decision of the board of tax supervisors to the\nCircuit Court of the county within thirty (30) days of the fin al adjournment of\nthe board of tax supervisors by filing with the court a copy of the action of the\nboard, certified by the clerk of the board;\n(h) The method for preparation and delivery of tax bills; and\n(i) The due date for ad valorem taxes, including a ny discounts for early payments\nand any penalties for delinquent payment.\n(3) The city may file an action in District Court to request the court to compel answers\nby process of contempt from an owner who fails to provide a list of taxable property\nto the a ssessor or gives a false or fraudulent list and may recover the legal costs,\nincluding attorney's fees, from the owner.\n(4) If any property subject to taxation has not been listed by the assessor or board of\nsupervisors, the city legislative body may assess it later, but not after more than five\n(5) years after the date when the assessment should have been made.\n(5) The assessment of property, the levy of taxes on property, the tax bills, the sale of\nproperty for taxes and the report thereof, and all other acts of record of cities\nrelating to the assessment of property and the levy of taxes on property shall be\nconclusive notice to all persons of the assessment, levy, and sales, as well as the\nliens and rights created thereby. No irregularity in the proceedi ngs shall invalidate\nor defeat the collection of taxes by the city upon any property subject to taxation\ntherein. The courts shall make all necessary orders to require all such property to\nbear its just proportion of taxation.\n(6) The city shall give notice of the due date of taxes by publication pursuant to KRS\nChapter 424.\n(7) The city shall possess a lien on delinquent taxes in accordance with KRS\n91A.070(3).","path":["KRS Chapter 92"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=43688","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:50Z","sha256":"65d992ecf225161e88217a4778c3d18a16bc76154c73f6fd43e9e31da5190c06","source_id":"us-ky","stale":false,"prev":"us-ky/krs-92.410","next":"us-ky/krs-92.420"},"notice":"GroundRules: Original legal text. Not legal advice."}