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132.010 Definitions for chapter. - Waiting for content...
132.011 Repealed, 1992. - Waiting for content...
132.012 "Abandoned urban property" defined -- Classification as real property for tax purposes. - Waiting for content...
132.015 List of real property additions and deletions to tax rolls to be maintained by property valuation administrator. - Waiting for content...
132.017 Recall petition -- Requirements and procedures -- Reconsideration -- Election -- Tax dollars not to be used to advocate for or against public question -- Second billing. - Waiting for content...
132.018 Reduction of tax rate on personal property. - Waiting for content...
132.020 State ad valorem taxes. - Waiting for content...
132.0225 Deadline for establishing final tax rate -- Exemption -- Procedure if increased revenue is greater than four percent. - Waiting for content...
132.023 Limits for special purpose governmental entities -- Procedure for exceeding limits. - Waiting for content...
132.024 Limits for special purpose governmental entities on personal property tax rate. - Waiting for content...
132.025 Cumulative increase for 1982-83 only by taxing district -- Limit -- Public hearing and recall provisions not applicable. - Waiting for content...
132.027 City and urban-county government tax rate limitation -- Levy exceeding compensating tax rate subject to recall vote or reconsideration. - Waiting for content...
132.028 Rate on business inventories levied by a city or urban-county government -- Exception. - Waiting for content...
132.029 Limits for city and urban-county government on personal property tax rate. - Waiting for content...
132.0291 Repealed, 1990. - Waiting for content...
132.030 Financial institution deposit tax. - Waiting for content...
132.040 Financial institutions to report and pay tax -- Lien. - Waiting for content...
132.043 Repealed, 2006. - Waiting for content...
132.047 Repealed, 2006. - Waiting for content...
132.050 Repealed, 2006. - Waiting for content...
132.060 Repealed, 2006. - Waiting for content...
132.070 Repealed, 2006. - Waiting for content...
132.080 Repealed, 2006. - Waiting for content...
132.090 Repealed, 2006. - Waiting for content...
132.095 Repealed, 2000. - Waiting for content...
132.097 Exemption from state ad valorem tax of personal property held for shipment out of state. - Waiting for content...
132.098 Exemption from state and local ad valorem tax of computer software, except prewritten computer software. - Waiting for content...
132.099 Local taxation of personal property held for shipment out of state -- Definitions. - Waiting for content...
132.100 Referendum on act classifying property for taxation -- Petition. - Waiting for content...
132.110 Certification of petition for referendum -- Publication of act. - Waiting for content...
132.120 Certification of question -- Vote on referendum -- Certification and publication of results -- Expenses. - Waiting for content...
132.130 Distilled spirits in bonded warehouses to be reported by proprietor or custodian. - Waiting for content...
132.140 Assessment of distilled spirits by department. - Waiting for content...
132.150 Valuation of distilled spirits certified to county clerks -- Local tax rate. - Waiting for content...
132.160 Taxes on distilled spirits and spirits on which federal taxes not paid, when due -- Removal of spirits -- Interest. - Waiting for content...
132.170 Repealed, 1966. - Waiting for content...
132.180 Liability for distilled spirits tax. - Waiting for content...
132.185 Repealed, 1966. - Waiting for content...
132.190 Property subject to taxation -- Situs. - Waiting for content...
132.191 Valid valuation methods -- Minimum applicable appraisal standards. - Waiting for content...
132.192 Property tax exemption reciprocity. - Waiting for content...
132.193 Assessment of possessory interests in tax-exempt personal property -- Lessee's liability. - Waiting for content...
132.195 Assessment of possessory interest in tax-exempt real or personal property -- Lessee's liability. - Waiting for content...
132.200 Property subject to state tax only. - Waiting for content...
132.202 Tax on municipal solid waste disposal facility's real and tangible personal property. - Waiting for content...
132.203 Repealed, 1992. - Waiting for content...
132.205 Exemption of bridges built by adjoining state, United States or commission created by Act of Congress over boundary line stream -- Bonds. - Waiting for content...
132.208 Exemption of intangible personal property from state and local ad valorem taxes -- Local taxation permitted. - Waiting for content...
132.210 Exemption of fraternal benefit societies' funds. - Waiting for content...
132.212 Veteran service organization qualifying as institution of public charity -- Not subject to ad valorem taxation. - Waiting for content...
132.215 Repealed, 2006. - Waiting for content...
132.216 Repealed, 2006. - Waiting for content...
132.220 Assessment dates -- Listing -- Owner -- Liability -- Exemptions, listing, annual review. - Waiting for content...
132.225 Repealed, 1980. - Waiting for content...
132.227 Situs of vehicle. - Waiting for content...
132.230 Information to be given in listing property for taxation -- Correction of error or informality. - Waiting for content...
132.240 Repealed, 2006. - Waiting for content...
132.250 Repealed, 1949. - Waiting for content...
132.260 Rental space for parking mobile homes and recreational vehicles -- Report -- Right to inspect. - Waiting for content...
132.270 Reporting and assessment of property held in pawn or pledge -- Lien. - Waiting for content...
132.275 Public utilities in county containing city of first class or consolidated local government to give property valuation administrator information concerning customers. - Waiting for content...
132.280 County tax levy to be based on state assessment -- Exception for special taxing district. - Waiting for content...
132.285 Use by city of county assessment allowance for costs -- City's power in adopting procedures to use county assessment -- Appropriation. - Waiting for content...
132.290 Omitted property, what constitutes -- Periods within which it may be assessed retroactively -- Penalties and interest. - Waiting for content...
132.300 Repealed, 2006. - Waiting for content...
132.310 Listing and assessment of omitted property -- Notice -- Appeal -- Penalties. - Waiting for content...
132.320 Listing of omitted property with department -- Appeal - Collection and distribution of tax -- Deduction of fee from distribution. - Waiting for content...
132.330 Action by Department of Revenue to assess omitted property. - Waiting for content...
132.340 Order of county judge/executive assessing omitted property -- Certifying of assessment -- Penalties -- Collection. - Waiting for content...
132.350 County attorney shall assist in tax assessment proceedings in court -- Compensation. - Waiting for content...
132.360 Reopening and increase of assessment -- Notice -- Protest -- Certification. - Waiting for content...
132.365 Repealed, 1978. - Waiting for content...
132.370 Property valuation administrator's status as state official -- Election -- Qualification -- Terms -- Removal -- Accrued leave and compensatory time. - Waiting for content...
132.375 Designation of qualified department employee to fill vacancy. - Waiting for content...
132.380 Examination of candidates for property valuation administrator -- Certificate. - Waiting for content...
132.385 Education program by department -- Certification program for administrators and others. - Waiting for content...
132.390 Repealed, 1960. - Waiting for content...
132.400 Bond of property valuation administrator. - Waiting for content...
132.410 Office facilities for property valuation administrator -- Records -- Working hours. - Waiting for content...
132.420 Duties and powers of property valuation administrator. - Waiting for content...
132.425 Repealed, 1979. - Waiting for content...
132.430 Repealed, 1942. - Waiting for content...
132.440 Oath of taxpayer on listing property. - Waiting for content...
132.450 Assessment -- Special procedure and provision for assessing real property at agricultural or horticultural value -- Election by owner. - Waiting for content...
132.452 Declaring moratorium by government units. - Waiting for content...
132.454 Tax liability when real property taxed as agricultural or horticultural is converted to another use. - Waiting for content...
132.460 Property valuation administrator, or deputy, to attend hearing on appealed assessments -- Expenses. - Waiting for content...
132.470 Assessment of property of property valuation administrator and his deputies. - Waiting for content...
132.480 Monthly report of real estate conveyances by county clerk to property valuation administrator -- Compensation of clerk -- Inclusion of in-care-of address in records. - Waiting for content...
132.485 Motor vehicle registration as consent to assess -- Exceptions -- Assessment of vehicle twenty years old or older -- Ownership -- Assessment of vehicle purchased and registered in different years – Exemptions -- Criteria for adjustment of valu... - Waiting for content...
132.4851 Exemption for portion of motor vehicle property taxes computed on increase in value between 2021 and 2023 assessments -- Automatic refund of overpayment of taxes. - Waiting for content...
132.486 Assessment system for tangible personal property -- Administrative regulations -- Appeals -- Effect of appeal on payment of taxes. - Waiting for content...
132.487 Centralized ad valorem tax system for all motor vehicles -- General and compensating tax rates -- Access to records -- Property valuation administrator to assess motor vehicles. - Waiting for content...
132.488 Centralized ad valorem tax system for motorboats -- Access to records. - Waiting for content...
132.490 Repealed, 2006. - Waiting for content...
132.500 Repealed, 2006. - Waiting for content...
132.510 Fiduciary's report of personal property held. - Waiting for content...
132.520 Repealed, 2006. - Waiting for content...
132.530 Preparation of tax rolls. - Waiting for content...
132.540 Repealed, 1949. - Waiting for content...
132.550 Repealed, 2020. - Waiting for content...
132.560 Repealed, 1966. - Waiting for content...
132.570 Attempts to evade taxation -- Penalty. - Waiting for content...
132.580 Repealed, 1949. - Waiting for content...
132.585 State local finance officer to provide tax rate calculation assistance. - Waiting for content...
132.590 Compensation of administrator -- Salary schedule -- Salary adjustments -- Advancement in grade -- Biennial budget -- Allowances for deputies -- Payments by fiscal court -- Limitation on total compensation in urban-county government. - Waiting for content...
132.591 Repealed, 2000. - Waiting for content...
132.595 Repealed, 2000. - Waiting for content...
132.597 Expense allowance for property valuation administrators who meet stipulated requirements -- Annual professional instruction. - Waiting for content...
132.600 Repealed, 1974. - Waiting for content...
132.601 Administrator's use of local funds accruing to office -- Bank account -- Expenditures -- Supervision. - Waiting for content...
132.605 Purchase of assessment supplies and equipment by county -- Purchase and loan by Department of Revenue-- Maintenance. - Waiting for content...
132.610 Verification of property valuation administrator's claim for services -- Affidavit. - Waiting for content...
132.620 Recovery of compensation or costs from property valuation administrator for unauthorized assessment or neglect of duty -- Procedure -- Appeal. - Waiting for content...
132.630 Repealed, 1976. - Waiting for content...
132.635 Repealed, 2020. - Waiting for content...
132.640 Repealed, 1949. - Waiting for content...
132.645 Payment of compensation to property valuation administrator. - Waiting for content...
132.650 Informality or irregularity does not vitiate assessment or tax bills -- Failure of property valuation administrator to call on taxpayer or perform duties on time does not make assessment void. - Waiting for content...
132.660 Emergency assessments. - Waiting for content...
132.670 Mapping of property -- Biennial review by Department of Revenue. - Waiting for content...
132.672 Mapping project account -- Transfer of funds. - Waiting for content...
132.680 Repealed, 1968. - Waiting for content...
132.690 Annual revaluation of real property -- Quadrennial examination of real property -- Methods of examination -- Emergency revaluation. - Waiting for content...
132.700 Repealed, 1980. - Waiting for content...
132.710 Repealed, 1962. - Waiting for content...
132.720 Definitions for KRS 132.260 and 132.751. - Waiting for content...
132.730 Mobile homes and recreational vehicles subject to ad valorem taxation -- Exception. - Waiting for content...
132.740 Repealed, 1981. - Waiting for content...
132.750 Repealed, 1992. - Waiting for content...
132.751 Classification of certain mobile or manufactured homes and certain recreational vehicles as real property. - Waiting for content...
132.760 Exemption from ad valorem taxes for trucks, tractors, buses, and trailers used both in and outside Kentucky and subject to KRS 136.188 fee. - Waiting for content...
132.810 Homestead exemption -- Application -- Qualification. - Waiting for content...
132.815 Monthly reports from certified electrical inspectors -- Use of information. - Waiting for content...
132.820 Assessment of unmined coal, oil, and gas reserves held separately from surface real property -- Exceptions -- Effect of appeal on payment of taxes. - Waiting for content...
132.825 Listing of property required. - Waiting for content...
132.990 Penalties. - Waiting for content...