91.360 Designation of real property -- Errors and omissions. (1) Any lot that is not designated by a number on the assessor's maps, and any lot that is so designated but is subsequently subdivided, shall be given an appropriate serial number by the assessor, and shall be designated by that number in the assessment books. The board of aldermen may provide for additional assessment maps whenever necessary. (2) The assessor shall not assess any property in such a name as "A B's heirs," "A B's devisees," "A B's executors" or the like, but he may assess lands or improvements in the name of "A B's unknown heirs," "A B's unknown devisees" or the like, when the names cannot be obtained after diligent inquiry has been made. When there are more than three (3) joint owners, three (3) of the names, with the words "and others," may be used. Where a remainder, reversion or other future estate is outstanding, the holder of the particular estate shall be assessed with the words "holder of present estate" after his name. Whenever the names of all the owners are not given no lien for the taxes shall arise to the detriment of any purchaser from an owner not named, unless the assessment, by its own terms or by reference to the city maps, identifies the lands or improvements therein embraced. (3) Whenever it appears that any property has been assessed in a name other than that of the owner or holder, whether for the current or any preceding year, the assessor shall notify the owner or holder by mail and at the same time make the correction in his books, and certify the correction to the tax receiver. (4) No mistake in, or omission of, the correct name of the owner or holder of taxable lands or improvements shall impair the assessment, if the lands or improvements are designated in the assessment books by the number and block assigned to them on the assessor's map, or otherwise fully identified in the assessment books. Effective: October 1, 1942 History: Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 2986, 2990, 2991.
Copyright ©2024 LegalFix. All rights reserved. LegalFix is not a law firm, is not licensed to practice law, and does not provide legal advice, services, or representation. The information on this website is an overview of the legal plans you can purchase—or that may be provided by your employer as an employee benefit or by your credit union or other membership group as a membership benefit.
LegalFix provides its members with easy access to affordable legal services through a network of independent law firms. LegalFix, its corporate entity, and its officers, directors, employees, agents, and contractors do not provide legal advice, services, or representation—directly or indirectly.
The articles and information on the site are not legal advice and should not be relied upon—they are for information purposes only. You should become a LegalFix member to get legal services from one of our network law firms.
You should not disclose confidential or potentially incriminating information to LegalFix—you should only communicate such information to your network law firm.
The benefits and legal services described in the LegalFix legal plans are not always available in all states or with all plans. See the legal plan Benefit Overview and the more comprehensive legal plan contract during checkout for coverage details in your state.
Use of this website, the purchase of legal plans, and access to the LegalFix networks of law firms are subject to the LegalFix Terms of Service and Privacy Policy.