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91.330 Correction of taxpayer's list by assessor -- Review.

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91.330 Correction of taxpayer's list by assessor -- Review. If the assessor concludes that in any list filed under KRS 91.320 the taxpayer has omitted <br>to list any of his taxable property or has valued any property too low, he may assess the <br>property omitted or raise the valuation of the property valued too low, and shall <br>immediately notify the owner or holder by mail as to the action taken. The owner or <br>holder, within fifteen (15) days after the notice is mailed to him, may file in the office of <br>the assessor a complaint either that the omitted property is not subject to taxation or that <br>the increased valuation is too high, and if such a complaint is filed in time the assessment <br>shall not become binding and no tax bill shall be issued thereon until the assessment has <br>been passed upon by the board of equalization. Effective: October 1, 1942 <br>History: Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 2988.