Kentucky National Park Assn. v. Reed, Sheriff

Opinion of the Court by

Judge Richardson

^Reversing.

Sections 4023 and 4052, Ky. Stats., require all taxable assets to be assessed as of tlie 1st day of July in tbe year listed. Section 4049 provides that all real ■estate or interest therein shall be listed against the •owner of the first freehold estate. Section 4052 further provides that “the person owning or possessing same on that day [July 1st, in the year listed] shall list it with the assessor, and remain bound for the tax, notwithstanding he may have sold or parted with the same.” Section 4023 reads in part:

“If the property be sold…