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91.370 Retrospective assessment.

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91.370 Retrospective assessment. When any lands, improvements or personal property are not assessed in any year, they <br>may, when the omission is discovered, be assessed retrospectively for that year at any <br>time not later than five (5) years thereafter, but the lien thereby accruing to the city shall <br>not prejudice any rights acquired by purchasers before the assessment. The assessor guilty <br>of the omission, and his sureties, shall be liable to the city for any damage by loss of lien. <br>Any person retrospectively assessed may, within thirty (30) days after notice of the <br>assessment is mailed to him, file in the assessor's office the complaint provided for in <br>KRS 91.400, and if such a complaint is filed in time the assessment shall not become <br>binding and no tax bill shall be issued thereon until the assessment has been passed upon <br>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. 2991.