Kentucky Revised Statutes

Ky. Rev. Stat. § 92.540 (2026)

Repealed, 2015

✓ current as of May 2026

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Catchline at repeal: Manner of assessment, levy and collection, how regulated by ordinance in cities of second, fifth and sixth classes. History: Repealed 2014 Ky. Acts ch. 92, sec. 314, effective January 1, 2015. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 3189b, 3644, 3677.

Notes of Decisions

Cited in 2 cases, 1948–1954 · 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). “Thus the city would be in a position to begin collection of the taxes early in the fiscal year, KRS 92.540. Under KIRS 132.285, any city has the option of adopting the county assessment date, assessment valuation, fiscal year, tax levy date, and due and delinquency dates, in…”

Friedman v. City of Owensboro, 213 S.W.2d 793 (Ky. Ct. App. 1948). · cites it 4× “” KRS 92.540 provides that the legislative body of any city of the second class “may by ordinance change the manner of assessment, levy and collection of taxes provided in this chapter, * * *.”

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