Statutes > Kentucky Statutes > CHAPTER 97 PARKS, PLAYGROUNDS, AND RECREATION > 97.130 Property and admission fees to be tax-exempt.

97.130 Property and admission fees to be tax-exempt.

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97.130 Property and admission fees to be tax-exempt. All property which a city acquires for the establishment and maintenance of a recreational <br>project under KRS 97.100 to 97.240 shall be exempt from taxation to the same extent as <br>other public property used for public purposes. All fees charged or collected for the <br>admission to or the use of such a project shall be exempt from taxation. Effective: October 1, 1942 <br>History: Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 2741p-15.