Property Tax Alert: Kentucky

July 2006

Kentucky legislation amends the advertising requirements for delinquent real property tax bills. Delinquencies must be advertised in the newspaper for one week (formerly, three weeks). The week before the bills are advertised, a one-half page notice of advertisement must be published. The one-half page notice must state that a list of uncollectable delinquent taxes is also available for public inspection during normal business hours at the business address of the city or county and on an identified Internet Web site. The list must be posted on the Web site for at least 30 days and updated weekly. Another provision is amended to increase from $3 to $5 the fee that may be added to delinquent personal property tax bills advertised by the fiscal court.

Please contact Rash & Associates for more information.