Statutes > Kentucky Statutes > CHAPTER 92 FINANCE AND REVENUE OF CITIES OTHER THAN THE FIRST CLASS > 92.420 Assessment date for city taxation.

92.420 Assessment date for city taxation.

Download pdf

Loading PDF...


92.420 Assessment date for city taxation. Except as provided in KRS 132.487, property subject to city taxation shall be assessed for <br>city taxation as of the following dates: <br>(1) In cities of the second class, July 1; <br>(2) In cities of the third class, a date fixed by the city legislative body; <br>(3) In cities of the fourth class, January 1; <br>(4) In cities of the fifth class, January 1; <br>(5) In cities of the sixth class, January 1. Effective: January 1, 1985 <br>History: Amended 1984 Ky. Acts ch. 54, sec. 13, effective January 1, 1985. -- Amended 1960 Ky. Acts ch. 229, sec. 1, effective June 16, 1960. -- Amended 1956 <br>Ky. Acts ch. 34, sec. 2. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective <br>October 1, 1942, from Ky. Stat. secs. 3176, 3178, 3374, 3379, 3535, 3655, 3674.