KRS § 424.130 — KY Code / Title XXXVIII / Chapter 424 / Section 424.130
424.130 Times and periods of publication -- Posting of delinquent tax lists
Status: in_force

424.130 Times and periods of publication -- Posting of delinquent tax lists.

(1) Except as otherwise provided in KRS 424.110 to 424.370 and notwithstanding any

provision of existing law providing for different times or periods of publication, the

times and periods of publications of advertisements required by law to be made in a

newspaper shall be as follows:

(a) When an advertisement is of a completed act, such as an ordinance,

resolution, regulation, order, rule, report, statement, or certificate and the

purpose of the publication is not to inform the public or the members of any

class of persons that they may or shall do an act or exercise a right within a

designated period or upon or by a designated date, the advertisement shall be

published one (1) time only and within thirty (30) days after completion of the

act. However, a failure to comply with this paragraph shall not invalidate any

ordinance or resolution or subject a person to any of the penalties provided by

KRS 424.990 unless such failure continues for a period of fifteen (15) days

after notice to comply has been given him by registered letter.

(b) When an advertisement is for the purpose of informing the public or the

members of any class of persons that on or before a certain day they may or

shall file a petition or exceptions or a remonstrance or protest or objection, or

resist the granting of an application or petition, or present or file a claim, or

submit a bid, the advertisement shall be published at least once, but may be

published two (2) or more times, provided that one (1) publication occurs not

less than seven (7) days nor more than twenty-one (21) days before the

occurrence of the act or event.

(c) When an advertisement is for the purpose of informing the public and the

advertisement is a notice of delinquent taxes, or notice of the sale of tax

claims, the advertisement shall be published either:

1. Once a week for three (3) consecutive weeks; or

2. One (1) time, preceded by a one-half (1/2) page notice of advertisement

the preceding week. The one-half (1/2) page advertisement shall include

notice that a list of uncollectible delinquent taxes is also available for

public inspection in accordance with KRS 424.330 during normal

business hours at the business address of the city or county and on an

identified Internet Web site. The advertisement shall include the

business address of the city or county and the Uniform Resource Locator

(URL) for the Internet Web site where the document can be viewed. The

Internet Web site shall be affiliated with the city or county and contain

other information about the city or county government. The delinquent

tax list shall be posted on the Internet Web site for a minimum of thirty

(30) days and shall be updated weekly.

The provisions of this paragraph shall not be construed to require the

advertisement of notice of delinquent state taxes which are collected by the

state.

(d) Any advertisement not coming within the scope of paragraph (a), (b), or (c) of

this subsection, such as one for the purpose of informing the public or the

members of any class of persons of the holding of an election, or of a public

hearing, or of an examination, or of an opportunity for inspection, or of the

due date of a tax or special assessment, shall be published at least once but

may be published two (2) or more times, provided that one (1) publication

occurs not less than seven (7) days nor more than twenty-one (21) days before

the occurrence of the act or event, or in the case of an inspection period, the

inspection period commences.

(e) If the particular statute requiring that an advertisement be published provides

that the day upon or by which, or the period within which, an act may or shall

be done or a right exercised, or an event may or shall take place, is to be

determined by computing time for the day of publication of an advertisement,

the advertisement shall be published at least once, promptly, in accordance

with the statute, and the computation of time shall be from the day of initial

publication.

(2) This section is not intended to supersede or affect any statute providing for notice of

the fact that an adversary action in court has been commenced.