<br><br>92.470 Omitted property or irregular or improper assessment in cities of third <br>class. <br>(1) Where any property in a city of the third class has not been assessed, or has been <br>irregularly or improperly assessed, or where notice of the time and place of the <br>meeting of the board of supervisors has not been properly or regularly given, the <br>city may pass an ordinance directing the assessment of the property, or making <br>correction in the assessment irregularly or improperly made, and giving notice of <br>the place and time of the meeting of the board of tax supervisors so that any <br>taxpayer may appear before that board. For the purpose of collecting unpaid taxes, <br>the city may appoint a special board of tax supervisors, who shall assess any <br>omitted property, correct any improper or irregular assessment, or hear any <br>complaints as to the assessment or value of any property upon which the taxes have <br>not been paid. When any property is assessed or any assessment corrected, or where <br>any taxpayer has the opportunity of being heard for previous years, the tax rate, <br>levies and liens for such years shall apply. The provisions of this subsection shall <br>not authorize the assessment of any omitted property or the correction of any error <br>or irregularity after more than five (5) years have elapsed. <br>(2) The collector shall list for taxation any property he finds to have been omitted, and <br>shall report such lists to the city clerk, who shall enter them on the tax book and <br>charge the collector therewith. The collector shall have the same power to collect <br>such lists as if they had been originally listed by the assessor. <br>(3) No error or irregularity in the assessment of property shall invalidate the assessment <br>or any proceeding under it. <br>Effective: October 1, 1942 <br>History: Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. <br>Stat. secs. 3393, 3403. <br><br>