The taxable situs of a motor vehicle is presumed to be the county of registration as of the assessment date.
KRS 132.227
Amended 1982 Ky. Acts ch. 264, sec. 1, effective1/1/1984. --Amended 1980 Ky. Acts ch. 240, sec. 6, effective 7/15/1980. -- Created 1978 Ky. Acts ch. 371, sec. 5, effective 1/1/1981.