<br><br>91.680 Assessment of capital stock when no report filed. <br>If any company or individual fails to make the report required by KRS 91.640 on or <br>before October 1 of any year, the city assessor shall ascertain the facts and values as <br>required by KRS 91.640 in such manner and by such means as he deems proper, at the <br>cost of the company or individual failing to make the report, and shall fix the value of the <br>capital stock subject to city taxation, and the company or individual shall be taxed <br>accordingly. <br>Effective: October 1, 1942 <br>History: Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. <br>Stat. sec. 2984a-12. <br><br>