The remedies provided in this chapter for the collection of taxes shall apply to corrected assessments made under subsection (3) of KRS 91.360 and to retrospective assessments made under KRS 91.370, beginning with May 1 next after the corrected or retrospective assessment is certified to the tax receiver.
Remedies applicable to corrected and retrospective assessments
KRS § 91.380, under FINANCE AND REVENUE OF CITIES OF THE FIRST CLASS.
KRS § 91.380