Title IX, Counties, Cities, and Other Local Units

After preparation of the report required by KRS 91A.240, the city shall hold at least one (1) public hearing on the proposed improvement at which all interested persons shall be heard. Notice of the hearing shall be published pursuant to KRS Chapter 424, and mailed to each affect…

Publication -- Notice to affected property owners. Within ninety (90) days of conclusion of the hearing, the city shall determine whether to proceed with the improvement by special assessments, and if it determines to proceed shall adopt an ordinance so stating and containing all…

Exemption of manufacturing establishments, including qualified data centers. (1) Each city of the first class shall raise a revenue from ad valorem taxes and from taxes based on income, licenses and franchises. The board of aldermen may each year, by ordinance, levy an ad valorem…

[This is merely a reference entry, to call attention to the fact that the provisions of KRS 92.281 apply to cities of the first class as well as other cities.]

Disposition of revenue -- Penalty -- Lien. (1) The treasurer and secretary of the sinking fund shall collect all taxes on personal property based on income, licenses and franchises in lieu of an ad valorem tax, and shall pay them monthly to the director of finance, who shall give…

(1) Within thirty (30) days of the mailing of the notice provided for in KRS 91A.260, any affected property owner may file an action in the Circuit Court of the county, contesting the undertaking of the project by special assessment, the inclusion of his property in the improveme…

(1) After the passage of time for the action provided for in KRS 91A.270, or after favorable final judgment in any such action, whichever comes later, the city may proceed with the improvement or part thereof as was stayed by the action, including notice requiring payment of spec…

forbidden -- Failure to make levy. (1) The board of aldermen, in its annual levy of taxes, shall make such separate levies as are required by law or as the board deems necessary or desirable, and a general levy in such amount as in its judgment is necessary and advisable. The amo…

(1) Any city of the first class which finds and declares that there exists abandoned urban property as defined in KRS 132.012(1) within the city or which finds that there exists blighted or deteriorated property pursuant to KRS 99.700 to 99.730 may levy a separate rate of taxatio…

The city may undertake any further proceedings to carry out the improvement or any extension or refinancing thereof, except that KRS 91A.240 to 91A.280 shall apply if additional property is included in the improvement or if change is made in the method or period of financing; but…

(1) The board of aldermen may annually provide by ordinance for the assessment of all real and personal property that is subject to city taxation, except such property as is required by law to be assessed by some other agency. Except as provided in KRS 91.620 to 91.680, the city …

office of property valuation administrator -- Inquiries by assessor -- Records of real estate transfers. (1) Every person owning or holding taxable property, either in his own right or as a fiduciary or agent, shall return to the assessor or his assistant a true list of all such …

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 notif…

The assessor or his assistant, before assessing any land or improvements, shall view the same, and before assessing any personal property shall go upon the premises where the personal property or the greater part of it is found. Failure to comply with this section shall not inval…

As used in KRS 91A.345 to 91A.394: (1) "Person" has the same meaning as in KRS 139.010; and (2) "Rent " means the total amount charged for the rental of an accommodation and any charges for any services necessary to facilitate the rental of accommodations whether the amount is ch…

(1) The local governing bodies of counties containing cities of the first class and the local governing bodies of the cities of the first class located therein may, by joint or separate action, establish tourist and convention commissions for the purpose of promoting convention a…

The assessor shall, on or before September 10 of each year, or as soon thereafter as is practicable, have available to the general public, records of the current assessment return which shall include the names of all owners or holders of lands, improvements or personal property, …

(1) Any lot that is not designated by a number on the assessor's maps, and any lot that is so designated but is subsequently subdivided, shall be given an appropriate serial number by the assessor, and shall be designated by that number in the assessment books. The board of alder…

and employees -- Audit -- Compliance with KRS 65A.010 to 65A.090. (1) The commission established pursuant to KRS 91A.350(2) shall be composed of seven (7) members to be appointed, in accordance with the method used to establish the commission. Members of a commission established …

or consolidated local government. (1) Except in a county containing a consolidated local government, the commission established pursuant to KRS 91A.350(1) shall be composed of nine (9) members to be appointed by the mayor of the largest city in the county, the county judge/execut…

When any lands, improvements or personal property are not assessed in any year, they may, when the omission is discovered, be assessed retrospectively for that year at any time not later than five (5) years thereafter, but the lien thereby accruing to the city shall not prejudice…

government -- Terms -- Officers and employees -- Audit -- Compliance with KRS 65A.010 to 65A.090. (1) The commission established pursuant to KRS 91A.350(2) by an urban-county government shall be composed of nine (9) members appointed by the mayor of the urban-county government in…

All omitted property that should have been assessed for ad valorem taxes by cities of the first class or consolidated local governments is subject to a penalty of ten percent (10%) of the amount of the taxes, and interest at one percent (1%) per month from the date when the taxes…

Terms -- Officers and employees -- Audits -- Removal of commissioners -- Compliance with KRS 65A.010 to 65A.090. (1) The commission established pursuant to KRS 91A.350(3) shall be composed of six (6) members from each county to be appointed by the county judge/executive, with the…

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 cert…

by a county with a city of the first class, urban-county governments, and multicounty tourist and convention commissions -- Revenue bonds. (1) (a) The commission shall annually submit to the local governing body or bodies which established it a request for funds for the operation…

(1) The board of equalization shall consist of three (3) citizens of the city, to be elected annually in July by the board of aldermen. The board of aldermen may remove any member of the board of equalization, and shall fill all vacancies caused by removal, death, resignation or …

county containing an authorized city -- Exceptions -- Application of money collected from the tax -- Required repeal of tax upon retirement of bonds. (1) In addition to the three percent (3%) transient room tax authorized by KRS 91A.390(1)(b), and the one percent (1%) transient r…

Any resident of the county may bring an action in the Circuit Court to enforce the provisions of KRS 91A.345 to 91A.394. The Circuit Court shall hear the action and, on a finding that the commission has violated the provisions of KRS 91A.345 to 91A.394, shall order the commission…

(1) As used in this section, "authorized city" means a city on the registry maintained by the Department for Local Government under subsection (2) of this section. (2) On or before January 1, 2015, the Department for Local Government shall create and maintain a registry of cities…

(1) The assessment books shall remain open in the assessor's office from September 15 to September 30. Any person who thinks that his lands, improvements or personal property or those in which he has an interest have been assessed beyond their value may, before September 30, file…

complaint and remedy. If in any year a board of equalization is not legally elected, or fails to meet, or fails to perform any essential act, or if, in any year, the assessment books do not remain open for the requisite time, the tax bills shall not thereby become void. When any …

tax. During December of each year or as soon as the rates for the coming year are fixed, the tax bills shall be made out according to the provisions of the ordinances levying taxes and the following January shall be listed with the tax receiver for collection. Except as provided …

(1) Tax bills shall be payable in January after the same are listed with the tax receiver for collection, and shall become delinquent on May 1 of the year for which they are made out. (2) The taxes paid before May 1 in the year for which they are made out may be reduced by discou…

(1) Every fiduciary appointed under the laws of this state or by a deed or will recorded in any county clerk's office in this state who has the management of any lands or improvements in the city, every agent of a nonresident owner of property located in the city who collects the…

Within a reasonable time after the tax bills for the year have been listed with the tax receiver, he shall mail a postpaid tax notice, directed to the best of his knowledge, to every person against whom a tax bill has been listed. In the case of an infant or mentally disabled per…

As used in KRS 91.481 to 91.527 and 92.810, unless the context otherwise requires: (1) "Collector" means any city of the first class or any city which has adopted the provisions of KRS 65.8834; (2) "Land taxes" mean general taxes on real property and includes the taxes both on la…

(1) (a) As early as practicable in July of each year, the collector of taxes shall make a list of all the tax bills remaining unpaid, in whole or in part, on the date due and payable and shall at once file the list with the director of finance. (b) A false report or a failure to …

(1) If any of the land or lots against which delinquent taxes are owed remain unreleased or unpaid six (6) calendar months from the date due and payable, the collector may file suit in the Circuit Court of the county in which the property is located against the land or lots to en…

Separate listing. (1) (a) The collector may enforce city tax liens by bringing an action in rem against property encumbered by the lien. (b) An action brought under paragraph (a) of this subsection shall not be the exclusive remedy available to the collector and shall be in addit…

(1) A legal action for the enforcement of the tax liens brought pursuant to KRS 91.481 to 91.527 shall be instituted by filing a petition with the Circuit Court of the county in which the property is located. The petition shall be in substantially the following form: ____________…

authority. (1) Any action brought pursuant to KRS 91.488 to 91.4885 shall constitute an action in rem and the pleadings shall consist of a petition and an answer or answers. (2) (a) An answer to the petition may be filed by any person or taxing authority owning or claiming any ri…

(1) Within thirty (30) days after filing an enforcement action for the collection of unpaid taxes with the Circuit Court clerk under KRS 91.481 to 91.527, the collector shall cause a notice of enforcement to be published two (2) times, once each week, during successive weeks, and…

(1) The collector shall also cause to be prepared and sent by certified mail, return receipt requested, within thirty (30) days after the filing of the petition, a notice of the filing of the action to any taxing authority or person of record owning or holding any tax bills or cl…

redemption. (1) (a) The court shall order the master commissioner to sell, pursuant to KRS 426.560 to 426.715, except as otherwise provided in this section, each parcel separately by individual count number. (b) The court shall further order that a report of the sale be made by t…

Affidavits confirming the publication of notice and of posting, mailing, or other acts required by the provisions of KRS 91.481 to 91.527 shall be filed in the office of the circuit clerk prior to the trial, and shall constitute prima facie evidence of the performance of acts des…