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91.375 Omitted property.

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91.375 Omitted property. All omitted property that should have been assessed for ad valorem taxes by cities of the <br>first class or consolidated local governments is subject to a penalty of ten percent (10%) <br>of the amount of the taxes, and interest at one percent (1%) per month from the date when <br>the taxes would have been delinquent had the property been listed as required by law. Effective: July 15, 2002 <br>History: Amended 2002 Ky. Acts ch. 346, sec. 98, effective July 15, 2002. -- Amended 1968 Ky. Acts ch. 152, sec. 66. -- Created 1956 Ky. Acts ch. 22, sec. 2.