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136.020 Assessment of property of corporations.

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136.020 Assessment of property of corporations. The property of all corporations, except where otherwise provided by law, shall be <br>assessed in the name of the corporation in the same manner as that of a natural person, <br>except that, when legally called on, the chief officer shall report a full statement of the <br>property of the corporation for taxation, and, for a failure, shall be subject to the penalties <br>provided by law for a similar failure by a natural person in listing his property. Effective: July 14, 1992 <br>History: Amended 1992 Ky. Acts ch. 338, sec. 16, effective July 14, 1992. -- Amended 1986 Ky. Acts ch. 496, sec. 2, effective August 1, 1986. -- Recodified 1942 Ky. Acts <br>ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4085, 4091.