If the assessor concludes that in any list filed under KRS § 91.320 the taxpayer has omitted to list any of his taxable property or has valued any property too low, he may assess the property omitted or raise the valuation of the property valued too low, and shall immediately notify the owner or holder by mail as to the action taken. The owner or holder, within fifteen (15) days after the notice is mailed to him, may file in the office of the assessor a complaint either that the omitted property is not subject to taxation or that the increased valuation is too high, and if such a complaint is filed in time the assessment shall not become binding and no tax bill shall be issued thereon until the assessment has been passed upon by the board of equalization.
Effective: October 1, 1942

Terms Used In Kentucky Statutes 91.330

  • Action: includes all proceedings in any court of this state. See Kentucky Statutes 446.010
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Owner: when applied to any animal, means any person having a property interest in such animal. See Kentucky Statutes 446.010

History: Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky.
Stat. sec. 2988.

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