136.020 Assessment of property of corporations
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KY Code › Title XI › Chapter 136 › Section 136.020
Text
136.020 Assessment of property of corporations.
The property of all corporations, except where otherwise provided by law, shall be
assessed in the name of the corporation in the same manner as that of a natural person,
except that, when legally called on, the chief officer shall report a full statement of the
property of the corporation for taxation, and, for a failure, shall be subject to the penalties
provided by law for a similar failure by a natural person in listing his property.
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