CHAPTER 132 LEVY AND ASSESSMENT OF PROPERTY TAXES
- 132.010 Definitions for chapter.
- 132.011 Repealed, 1992.
- 132.012 "Abandoned urban property" defined -- Classification as real property for tax purposes.
- 132.015 List of real property additions and deletions to tax rolls to be maintained by property valuation administrator.
- 132.017 Recall petition -- Requirements and procedures -- Reconsideration -- Election -- Second billing.
- 132.018 Reduction of tax rate on personal property.
- 132.020 State ad valorem taxes.
- 132.0225 Deadline for establishing final tax rate -- Exemption -- Procedure if increased revenue is greater than four percent.
- 132.023 Limits for certain districts -- Procedure for exceeding limits.
- 132.024 Limits for certain districts on personal property tax rate.
- 132.025 Cumulative increase for 1982-83 only by taxing district -- Limit -- Public hearing and recall provisions not applicable.
- 132.027 City and urban-county government tax rate limitation -- Levy exceeding compensating tax rate subject to recall vote or reconsideration.
- 132.028 Rate on business inventories levied by a city or urban-county government -- Exception.
- 132.029 Limits for city and urban-county government on personal property tax rate.
- 132.0291 Repealed, 1990.
- 132.030 Financial institution deposit tax.
- 132.040 Financial institutions to report and pay tax -- Lien.
- 132.043 Repealed, effective January 1, 2006.
- 132.047 Repealed, effective January 1, 2006.
- 132.050 Repealed, effective January 1, 2006.
- 132.060 Repealed, effective January 1, 2006.
- 132.070 Repealed, effective January 1, 2006.
- 132.080 Repealed, effective January 1, 2006.
- 132.090 Repealed, effective January 1, 2006.
- 132.095 Repealed, 2000.
- 132.097 Exemption from state ad valorem tax of personal property held for shipment out of state.
- 132.099 Local taxation of personal property held for shipment out of state.
- 132.100 Referendum on act classifying property for taxation -- Petition.
- 132.110 Certification of petition for referendum -- Publication of act.
- 132.120 Certification of question -- Vote on referendum -- Certification and publication of results -- Expenses.
- 132.130 Distilled spirits in bonded warehouses to be reported by proprietor or custodian.
- 132.140 Assessment of distilled spirits by department.
- 132.150 Valuation of distilled spirits certified to county clerks -- Local tax rate.
- 132.160 Taxes on distilled spirits and spirits on which federal taxes not paid, when due -- Removal of spirits -- Interest.
- 132.170 Repealed, 1966.
- 132.180 Liability for distilled spirits tax.
- 132.185 Repealed, 1966.
- 132.190 Property subject to taxation -- Situs.
- 132.192 Property tax exemption reciprocity.
- 132.193 Assessment of possessory interests in tax-exempt personal property -- Lessee's liability.
- 132.195 Assessment of possessory interest in tax-exempt real or personal property -- Lessee's liability.
- 132.200 Property subject to state tax only.
- 132.203 Repealed, 1992.
- 132.205 Exemption of bridges built by adjoining state, United States or commission created by Act of Congress over boundary line stream -- Bonds.
- 132.208 Exemption of intangible personal property from state and local ad valorem taxes -- Local taxation permitted.
- 132.210 Exemption of fraternal benefit societies' funds.
- 132.215 Repealed, effective January 1, 2006.
- 132.216 Repealed, effective January 1, 2006.
- 132.220 Assessment dates -- Listing -- Owner -- Liability -- Exemptions, listing, annual review.
- 132.225 Repealed, 1980.
- 132.227 Situs of vehicle.
- 132.230 Information to be given in listing property for taxation -- Correction of error or informality.
- 132.240 Repealed, effective January 1, 2006.
- 132.250 Repealed, 1949.
- 132.260 Rental space for parking mobile homes and recreational vehicles -- Report -- Right to inspect.
- 132.270 Reporting and assessment of property held in pawn or pledge -- Lien.
- 132.275 Public utilities in county containing city of first class or consolidated local government to give property valuation administrator information concerning customers.
- 132.280 County tax levy to be based on state assessment -- Exception for special taxing district.
- 132.285 Use by city of county assessment allowance for costs -- City's power in adopting procedures to use county assessment -- Appropriation.
- 132.290 Omitted property, what constitutes -- Periods within which it may be assessed retroactively -- Penalties and interest.
- 132.300 Repealed, effective January 1, 2006.
- 132.310 Listing and assessment of omitted property -- Notice -- Appeal -- Penalties.
- 132.320 Listing of omitted property with department -- Appeal - Collection and distribution of tax -- Deduction of fee from distribution.
- 132.330 Action by Department of Revenue to assess omitted property.
- 132.340 Order of county judge/executive assessing omitted property -- Certifying of assessment -- Penalties -- Collection.
- 132.350 County attorney shall assist in tax assessment proceedings in court -- Compensation.
- 132.360 Reopening and increase of assessment -- Notice -- Protest -- Appeal.
- 132.365 Repealed, 1978.
- 132.370 Property valuation administrator's status as state official -- Election -- Qualification -- Terms -- Removal -- Accrued leave and compensatory time.
- 132.375 Designation of qualified department employee to fill vacancy.
- 132.380 Examination of candidates for property valuation administrator -- Certificate.
- 132.385 Education program by department -- Certification program for administrators and others.
- 132.390 Repealed, 1960.
- 132.400 Bond of property valuation administrator.
- 132.410 Office facilities for property valuation administrator -- Records -- Working hours.
- 132.420 Duties and powers of property valuation administrator.
- 132.425 Repealed, 1979.
- 132.430 Repealed 1942.
- 132.440 Oath of taxpayer on listing property.
- 132.450 Assessment -- Special procedure and provision for assessing real property at agricultural or horticultural value -- Election by owner.
- 132.452 Declaring moratorium by government units.
- 132.454 Tax liability when real property taxed as agricultural or horticultural is converted to another use.
- 132.460 Property valuation administrator, or deputy, to attend hearing on appealed assessments -- Expenses.
- 132.470 Assessment of property of property valuation administrator and his deputies.
- 132.480 Monthly report of real estate conveyances by county clerk to property valuation administrator -- Compensation of clerk -- Inclusion of in-care-of address in records.
- 132.485 Motor vehicle registration as consent to assess -- Ownership -- Assessment of vehicle purchased and registered in different years -- Exemptions.
- 132.486 Assessment system for tangible personal property -- Administrative regulations -- Appeals -- Effect of appeal on payment of taxes.
- 132.487 Centralized ad valorem tax system for all motor vehicles -- General and compensating tax rates -- Access to records -- Property valuation administrator to assess motor vehicles.
- 132.488 Centralized ad valorem tax system for motorboats -- Access to records.
- 132.490 Repealed, effective January 1, 2006.
- 132.500 Repealed, effective January 1, 2006.
- 132.510 Fiduciary's report of personal property held.
- 132.520 Repealed, effective January 1, 2006.
- 132.530 Preparation of tax rolls.
- 132.540 Repealed, 1949.
- 132.550 County clerk to compute amount due from each taxpayer -- Compensation of clerk.
- 132.560 Repealed, 1966.
- 132.570 Attempts to evade taxation -- Penalty.
- 132.580 Repealed, 1949.
- 132.585 State local finance officer to provide tax rate calculation assistance.
- 132.590 Compensation of administrator -- Salary schedule -- Salary adjustments -- Advancement in grade -- Biennial budget -- Allowances for deputies -- Payments by fiscal court.
- 132.591 Repealed, 2000.
- 132.595 Repealed, 2000.
- 132.597 Expense allowance for property valuation administrators who meet stipulated requirements -- Annual professional instruction.
- 132.600 Repealed, 1974.
- 132.601 Administrator's use of local funds accruing to office -- Bank account -- Expenditures -- Supervision.
- 132.605 Purchase of assessment supplies and equipment by county -- Purchase and loan by Department of Revenue-- Maintenance.
- 132.610 Verification of property valuation administrator's claim for services -- Affidavit.
- 132.620 Recovery of compensation or costs from property valuation administrator for unauthorized assessment or neglect of duty -- Procedure -- Appeal.
- 132.630 Repealed, 1976.
- 132.635 Application of KRS 132.590 and 132.630 to urban-county governments and consolidated local governments.
- 132.640 Repealed, 1949.
- 132.645 Payment of compensation to property valuation administrator.
- 132.650 Informality or irregularity does not vitiate assessment or tax bills -- Failure of property valuation administrator to call on taxpayer or perform duties on time does not make assessment void.
- 132.660 Emergency assessments.
- 132.670 Mapping of property -- Biennial review by Department of Revenue.
- 132.672 Mapping project account -- Transfer of funds.
- 132.680 Repealed, 1968.
- 132.690 Annual revaluation of real property -- Quadrennial physical examination of real property.
- 132.700 Repealed, 1980.
- 132.710 Repealed, 1962.
- 132.720 Definitions for KRS 132.260 and 132.751.
- 132.730 Mobile homes and recreational vehicles subject to ad valorem taxation -- Exception.
- 132.740 Repealed, effective January 1, 1981.
- 132.750 Repealed, 1992.
- 132.751 Classification of certain mobile or manufactured homes and certain recreational vehicles as real property.
- 132.760 Exemption from ad valorem taxes for trucks, tractors, buses, and trailers used both in and outside Kentucky and subject to KRS 136.188 fee.
- 132.810 Homestead exemption -- Application -- Qualification.
- 132.815 Monthly reports from certified electrical inspectors -- Use of information.
- 132.820 Assessment of unmined coal, oil, and gas reserves held separately from surface real property -- Exceptions -- Effect of appeal on payment of taxes.
- 132.825 Listing of property required.
- 132.990 Penalties.