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58 chapters · 2,501 sections in this title.
KRS § 91.660 Tax bills, how made out and collected
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The city assessor shall make out and authenticate the tax bills on the assessments made under KRS 91.640 and 91.650, and such tax bills shall have the same effect as tax bills made out and authenticated by him on assessments of other property. He shall list the tax bills with the…
KRS § 91.670 Stockholders not required to list stock if corporation pays tax
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The individual stockholders of any corporation that is required to report and pay city taxes upon its capital stock under KRS 91.620 to 91.660 shall not be required to list their shares in the corporation so long as the corporation pays the city taxes on its capital stock under t…
KRS § 91.680 Assessment of capital stock when no report filed
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If any company or individual fails to make the report required by KRS 91.640 on or before October 1 of any year, the city assessor shall ascertain the facts and values as required by KRS 91.640 in such manner and by such means as he deems proper, at the cost of the company or ind…
KRS § 91.750 Definitions for KRS 91.750 to 91.762
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As used in KRS 91.750 to 91.762, unless the context otherwise requires: (1) "Economic improvement" means any activity or service for the improvement and promotion of a management district that is of special benefit to property within the district, but shall not include any servic…