State Codes and Statutes

Statutes > Kentucky > 132-00 > 650

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132.650 Informality or irregularity does not vitiate assessment or tax bills -- Failure of property valuation administrator to call on taxpayer or perform <br>duties on time does not make assessment void. Any informality or irregularity in the making of an assessment or the tax bills shall not <br>vitiate the same, and the failure of the property valuation administrator, or of anyone <br>required to perform services relative to the assessment, to call on each taxpayer for an <br>assessment list, to notify the taxpayer to list or of an increase of assessment, to finish the <br>assessments or other duties within the times provided by law shall not make the <br>assessment void. Provided, however, that nothing in this section shall be construed to <br>release the property valuation administrator or anyone else from performing his duties in <br>accordance with the requirements of the law. Even though the assessing officer may not <br>have complied literally with all the provisions of the statutes no taxpayer shall be entitled <br>to a final abatement of the taxes by injunction or otherwise on any part of a final <br>assessment unless the taxpayer shows that the assessment was excessive or discriminatory <br>or that the property was not taxable. History: Created 1942 Ky. Acts ch. 131, secs. 9 and 32.

State Codes and Statutes

Statutes > Kentucky > 132-00 > 650

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132.650 Informality or irregularity does not vitiate assessment or tax bills -- Failure of property valuation administrator to call on taxpayer or perform <br>duties on time does not make assessment void. Any informality or irregularity in the making of an assessment or the tax bills shall not <br>vitiate the same, and the failure of the property valuation administrator, or of anyone <br>required to perform services relative to the assessment, to call on each taxpayer for an <br>assessment list, to notify the taxpayer to list or of an increase of assessment, to finish the <br>assessments or other duties within the times provided by law shall not make the <br>assessment void. Provided, however, that nothing in this section shall be construed to <br>release the property valuation administrator or anyone else from performing his duties in <br>accordance with the requirements of the law. Even though the assessing officer may not <br>have complied literally with all the provisions of the statutes no taxpayer shall be entitled <br>to a final abatement of the taxes by injunction or otherwise on any part of a final <br>assessment unless the taxpayer shows that the assessment was excessive or discriminatory <br>or that the property was not taxable. History: Created 1942 Ky. Acts ch. 131, secs. 9 and 32.

State Codes and Statutes

State Codes and Statutes

Statutes > Kentucky > 132-00 > 650

Download pdf
Loading PDF...


132.650 Informality or irregularity does not vitiate assessment or tax bills -- Failure of property valuation administrator to call on taxpayer or perform <br>duties on time does not make assessment void. Any informality or irregularity in the making of an assessment or the tax bills shall not <br>vitiate the same, and the failure of the property valuation administrator, or of anyone <br>required to perform services relative to the assessment, to call on each taxpayer for an <br>assessment list, to notify the taxpayer to list or of an increase of assessment, to finish the <br>assessments or other duties within the times provided by law shall not make the <br>assessment void. Provided, however, that nothing in this section shall be construed to <br>release the property valuation administrator or anyone else from performing his duties in <br>accordance with the requirements of the law. Even though the assessing officer may not <br>have complied literally with all the provisions of the statutes no taxpayer shall be entitled <br>to a final abatement of the taxes by injunction or otherwise on any part of a final <br>assessment unless the taxpayer shows that the assessment was excessive or discriminatory <br>or that the property was not taxable. History: Created 1942 Ky. Acts ch. 131, secs. 9 and 32.