Kentucky Revised Statutes

Ky. Rev. Stat. § 92.590 (2026)

Repealed, 2015

✓ current as of May 2026

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Catchline at repeal: Time and manner of paying taxes in cities of second, third and fourth classes -- Discounts, interest and penalties. History: Repealed 2014 Ky. Acts ch. 92, sec. 314, effective January 1, 2015. -- Amended 1984 Ky. Acts ch. 8, sec. 2, effective July `3, 1984. -- Amended 1948 Ky. Acts ch. 128, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 3185, 3278, 3389, 3392, 3400, 3490-2a, 3490-2b, 3536, 3544a-1.

Notes of Decisions

Cited in 2 cases, 1942–1957 · leading case: Chalk v. Chalk, 165 S.W.2d 534 (Ky. Ct. App. 1942).

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Chalk v. Chalk, 165 S.W.2d 534 (Ky. Ct. App. 1942). “KRS 92.590 (Sec. 3536, Ky. Stats.); KRS 134.”

City of St. Matthews v. Stallings, 298 S.W.2d 676 (Ky. Ct. App. 1957). “510, and the taxes may be collected in July, KRS 92.590. Therefore, there is no practical objection to a fourth-class city, with a fiscal year beginning January 1, using the April 1 assessment date falling within its fiscal year, because the taxes upon that assessment may be…”

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