Ky. Rev. Stat. » Chapter 92
Kentucky Revised Statutes

Ky. Rev. Stat. § 92.420 (2026)

Repealed, 2015

✓ laws through the 2026 session (checked Sept. 2026)
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Catchline at repeal: Assessment date for city taxation. History: Repealed 2014 Ky. Acts ch. 92, sec. 314, effective January 1, 2015. -- Amended 1984 Ky. Acts ch. 54, sec. 13, effective January 1, 1985. -- Amended 1960 Ky. Acts ch. 229, sec. 1, effective June 16, 1960. -- Amended 1956 Ky. Acts ch. 34, sec. 2. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 3176, 3178, 3374, 3379, 3535, 3655, 3674.

Notes of Decisions
Cited in 5 cases, 1942–1966 · leading case: City of St. Matthews v. Trueheart, 274 S.W.2d 52 (Ky. Ct. App. 1954).
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City of St. Matthews v. Trueheart, 274 S.W.2d 52 (Ky. Ct. App. 1954). “) Under KRS 92.420(5), the regular assessment date for taxes in sixth-class cities is July 1.”
Bd. of Sup'rs. v. Farmers Nat. Bank, 168 S.W.2d 371 (Ky. Ct. App. 1942). “KRS 92.420. That reveals the capital stock to be $100,000, and the aggregate of its surplus, undivided profits and reserve to be $63,-686.”
City of St. Matthews v. Stallings, 298 S.W.2d 676 (Ky. Ct. App. 1957). · cites it 2× “(The statute, KRS 92.420, since has been amended to designate January 1 as the assessment date for sixth-class cities.”
Bd. of Equalization v. Owens, 264 S.W.2d 651 (Ky. Ct. App. 1954). “” KRS 92.420 provides that property subject to taxation in fourth-class cities shall be assessed as of April 1 each year.”
Coleman v. City of Mayfield, 405 S.W.2d 289 (Ky. Ct. App. 1966). “KRS 92.420. After this court’s opinions in Russman v.”
Ky. Rev. Stat. § 92.420(5): 1 case
City of St. Matthews v. Trueheart, 274 S.W.2d 52 (Ky. Ct. App. 1954). “) Under KRS 92.420(5), the regular assessment date for taxes in sixth-class cities is July 1.”
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