Statutes > Kentucky Statutes > CHAPTER 132 LEVY AND ASSESSMENT OF PROPERTY TAXES > 132.488 Centralized ad valorem tax system for motorboats -- Access to records.

132.488 Centralized ad valorem tax system for motorboats -- Access to records.

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132.488 Centralized ad valorem tax system for motorboats -- Access to records. (1) The assessment of all motorboats as defined in KRS 235.010 shall be administered in the same manner and according to the same procedures provided for motor <br>vehicles in KRS 132.487. (2) The Energy and Environment Cabinet shall provide access to all records of motorboat registrations as necessary to prepare and maintain a complete tax roll of <br>motorboats throughout each year. Effective: July 15, 2010 <br>History: Amended 2010 Ky. Acts ch. 24, sec. 99, effective July 15, 2010. -- Created 1988 Ky. Acts ch. 163, sec. 1, effective January 1, 1990.