Statutes, codes, and regulations
Kentucky Revised Statutes
Title 11 - REVENUE AND TAXATION
Chapter 132 - LEVY AND ASSESSMENT OF PROPERTY TAXES
Section 132.730 - Mobile homes and recreational vehicles subject to ad valorem taxation - Exception

Ky. Rev. Stat. § 132.730

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Current through 2024 Ky. Acts ch.225
Section 132.730 - Mobile homes and recreational vehicles subject to ad valorem taxation - Exception

All mobile homes and recreational vehicles which are within this state on January 1 each year shall be subject to all ad valorem tax levies applicable to other property subject to full state and local rates, except that any mobile home and recreational vehicle not licensed in this state and not remaining within this state for a period of more than ninety (90) days in any twelve (12) month period shall not have a taxable situs in this state unless an occupant is employed in this state.

KRS 132.730

Effective:7/14/1992
Amended 1992 Ky. Acts ch. 338, sec. 13, effective7/14/1992. -- Repealed and reenacted 1990 Ky. Acts ch. 476, Pt. V, sec. 333, effective 7/13/1990. --Amended 1982 Ky. Acts ch. 395, sec. 5, effective 7/15/1982. -- Created 1962 Ky. Acts ch. 262, sec. 2.