§ 5.12.140. Personal property tax—Declaration forms distributed when.  


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  • On or before the 1st of January of each year, the assessor shall mail out or otherwise distribute personal property assessment forms to all persons owning personal property in the borough of whom he has knowledge. The failure of the assessor to mail or distribute such forms to any person will not relieve that person of the duty of making a return.

(KPC § 25.05.065)