KRS 136.020 — Assessment of property of corporations

The property of all corporations, except where otherwise provided by law, shall be
assessed in the name of the corporation in the same manner as that of a natural person,
except that, when legally called on, the chief officer shall report a full statemen t of the
property of the corporation for taxation, and, for a failure, shall be subject to the penalties
provided by law for a similar failure by a natural person in listing his property.