Kentucky Revised Statutes

Ky. Rev. Stat. § 132.440 (2026)

Oath of taxpayer on listing property

✓ current as of May 2026

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The property valuation administrator or his deputies shall read and administer to every person listing property the following oath: "You swear that the list of taxable property given by you contains a full and complete list of all of your property and of all the property in your possession which is not otherwise listed as of the assessment date, and that a fair cash value has been placed on all such property required to be valued." History: Amended 1949 (1st Extra. Sess.) Ky. Acts ch. 3, sec. 6. -- Amended 1942 Ky. Acts ch. 131, secs. 8 and 32. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4042a-3. 4047.

Notes of Decisions

Cited in 2 cases, 1963–1965 · leading case: Russman v. Luckett, 391 S.W.2d 694 (Ky. Ct. App. 1965).

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Russman v. Luckett, 391 S.W.2d 694 (Ky. Ct. App. 1965). · cites it 2× “” KRS 132.440 requires the county tax commissioner to administer an oath to every person listing property in which the taxpayer certifies that “a fair cash value has been placed on all such property required to be valued”.”

West Kentucky Coal Co. v. Commonwealth, Dep't of Highways, 368 S.W.2d 738 (Ky. Ct. App. 1963). “The statute, KRS 132.440, requires that he make oath that he had listed the property at its fair cash value.”

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