Kentucky Revised Statutes

Ky. Rev. Stat. § 92.510 (2026)

Repealed, 2015

✓ current as of May 2026

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Catchline at repeal: Equalization of assessments in cities of fourth class. History: Repealed 2014 Ky. Acts ch. 92, sec. 314, effective January 1, 2015. -- Amended 1964 Ky. Acts ch. 84, sec. 1. -- Amended 1954 Ky. Acts ch. 88, sec. 2. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 2741i-1, 3542.

Notes of Decisions

Cited in 2 cases, 1954–1957 · leading case: Bd. of Equalization v. Owens, 264 S.W.2d 651 (Ky. Ct. App. 1954).

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Bd. of Equalization v. Owens, 264 S.W.2d 651 (Ky. Ct. App. 1954). “” Subsections (1) and (3) of KRS 92.510, dealing with the'equalization of assessments in cities of the fourth class, follow: “(1) The supervisors of taxes in each city of the fourth class shall meet in the office of the assessor on the Thursday following the second Monday in May…”

City of St. Matthews v. Stallings, 298 S.W.2d 676 (Ky. Ct. App. 1957). “420, the equalization is done in May, KRS 92.510, and the taxes may be collected in July, KRS 92.”

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