92.410 Definitions for purposes of assessment and taxation.
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92.410 Definitions for purposes of assessment and taxation.
For the purposes of assessment and taxation in cities of the second to sixth class: <br>(1) "Real estate" or "real property" means land and improvements thereon. "Land"
means the soil, and "improvements" means everything attached to or built on the <br>soil.
(2) "Personal estate" or "personal property" means every other kind of property,
tangible or intangible.
Effective: October 1, 1942 <br>History: Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky.
Stat. secs. 3376, 3533, 3657, 3676.
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