Kentucky Revised Statutes

Ky. Rev. Stat. § 92.490 (2026)

Repealed, 2015

✓ current as of May 2026

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Catchline at repeal: Assessment list and assessment procedure in cities of fourth class -- Census. History: Repealed 2014 Ky. Acts ch. 92, sec. 314, effective January 1, 2015. -- Amended 1984 Ky. Acts ch. 54, sec. 15, effective January 1, 1985. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 3533, 3535, 3537, 3538, 3539.

Notes of Decisions

Cited in 1 case, 1957–1957 · leading case: City of St. Matthews v. Stallings, 298 S.W.2d 676 (Ky. Ct. App. 1957).

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City of St. Matthews v. Stallings, 298 S.W.2d 676 (Ky. Ct. App. 1957). “The assessment statutes do not require the assessor to physically view all property assessed, but on the contrary contain such directions as that the assessor “shall assess the property from the best of his information,” KRS 92.490, or “from such other evidence as he may be able…”

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