Ky. Rev. Stat. » Chapter 136

Ky. Rev. Stat. § 136.020

Assessment of property of corporations

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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. Effective: July 14, 1992 History: Amended 1992 Ky. Acts ch. 338, sec. 16, effective July 14, 1992. -- Amended 1986 Ky. Acts ch. 496, sec. 2, effective August 1, 1986. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4085, 4091.

Notes of Decisions
Cited in 2 cases, 1966–2008 · leading case: Monumental Life Insurance Co. v. Department of Revenue
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Monumental Life Insurance Co. v. Department of Revenue (2008) kyctapp · cites it 24× “Ledger [4] dealt with the constitutionality of KRS 136.020 (which, among other things, imposed a corporate ad valorem tax on various property, including stock) and KRS 136.”
Maxwell v. Commonwealth, Department of Highways (1966) kyctapp “Appellants have ápparently overlooked KRS 136.020(1). Even in the absence of this statute, it is obvious that a corporation must act through its officers and agents.”
— Ky. Rev. Stat. § 136.020(1) — 1 case
Maxwell v. Commonwealth, Department of Highways (1966) kyctapp “Appellants have ápparently overlooked KRS 136.020(1). Even in the absence of this statute, it is obvious that a corporation must act through its officers and agents.”
— Ky. Rev. Stat. § 136.020(1)(a) — 1 case
Monumental Life Insurance Co. v. Department of Revenue (2008) kyctapp “Ledger [4] dealt with the constitutionality of KRS 136.020 (which, among other things, imposed a corporate ad valorem tax on various property, including stock) and KRS 136.”
— Ky. Rev. Stat. § 136.020(l)(a) — 1 case
Monumental Life Insurance Co. v. Department of Revenue (2008) kyctapp “Ledger [4] dealt with the constitutionality of KRS 136.020 (which, among other things, imposed a corporate ad valorem tax on various property, including stock) and KRS 136.”
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