Statutes > Kentucky Statutes > CHAPTER 97 PARKS, PLAYGROUNDS, AND RECREATION > 97.670 Form of the memorial -- Title to property -- Tax exemption.

97.670 Form of the memorial -- Title to property -- Tax exemption.

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97.670 Form of the memorial -- Title to property -- Tax exemption. The memorial shall commemorate the valorous and patriotic deeds and service of the <br>soldiers and sailors, of the city and county in which the commission acts, who were <br>engaged in the Army and Navy of the United States during the World War of 1914 to <br>1918, the World War of 1941 to 1945, the Korean and Vietnam conflicts, and other <br>international armed conflicts in which the United States participated. The memorial shall <br>be permanent in character, and shall take the form of a building or buildings, with halls <br>and auditoriums ample for both large and small assemblages, conventions, theatrical, <br>musical and other entertainments, and with suitable offices, rooms, and equipment to <br>properly maintain and operate the building or buildings, and appropriate statuary and <br>works of memorial art, and all grounds necessary or appropriate for such purposes, all of <br>which shall be embraced by the term &quot;memorial.&quot; The commission may maintain in the <br>memorial such flags, insignia, mementos, records, and archives of the war, or of historical <br>significance in connection therewith, as may fittingly exemplify or illustrate the patriotic <br>services rendered the United States in the war by the soldiers and sailors, as well as by the <br>citizens and residents of the city and county who were not engaged in the military or <br>naval service of the United States during the war. The title to the memorial and all <br>property acquired by the commission shall be vested in the commission and shall be held <br>in trust for the city for the purposes contemplated in KRS 97.630 to 97.780, free from all <br>taxation or assessments. Effective: July 15, 1982 <br>History: Amended 1982 Ky. Acts ch. 363, sec. 3, effective July 15, 1982. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 3037i-<br>5, 3037i-23.