CHAPTER 45: TAXATION

Section

Property Ad Valorem Tax

   45.01   Tax assessments

   45.02   Due date

   45.03   Payment, collection and enforcement of taxes

Abandoned Urban Properties

   45.15   Abandoned urban property classified as real property

   45.16   Rate of taxation levied upon abandoned urban properties

   45.17   Classification of property as abandoned urban property; right to appeal

Property Assessment and
Reassessment Moratoriums

   45.30   Program established; definitions

   45.31   Administering agency

   45.32   Length of moratorium; effective date

   45.33   Applications

   45.34   Property assessment; improvements; time periods

   45.35   Moratorium certificate; transferability

   45.36   Subsequent certification; waiting period

Statutory reference:

   Abandoned urban properties, see KRS 92.305

   Ad valorem taxes, see KRS. 132.020

   Adopting county assessment, see KRS 132.285