§ 91.375

91.375 Omitted property. All omitted property that should have been assessed for ad valorem taxes by cities of the first class or consolidated local governments is subject to a penalty of ten percent (10%) of the amount of the taxes, and interest at one percent (1%) per month from the date when the taxes would have been delinquent had the property been listed as required by law. Effective: July 15, 2002 History: Amended 2002 Ky. Acts ch. 346, sec. 98, effective July 15, 2002. -- Amended 1968 Ky. Acts ch. 152, sec. 66. -- Created 19 56 Ky. Acts ch. 22, sec. 2.