Statutes > Kentucky Statutes > CHAPTER 132 LEVY AND ASSESSMENT OF PROPERTY TAXES > 132.227 Situs of vehicle.

132.227 Situs of vehicle.

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132.227 Situs of vehicle. The taxable situs of a motor vehicle is presumed to be the county of registration as of the <br>assessment date. Effective: January 1, 1984 <br>History: Amended 1982 Ky. Acts ch. 264, sec. 1, effective January 1, 1984. -- Amended 1980 Ky. Acts ch. 240, sec. 6, effective July 15, 1980. -- Created 1978 Ky. <br>Acts ch. 371, sec. 5, effective January 1, 1981.