Statutes > Kentucky Statutes > CHAPTER 132 LEVY AND ASSESSMENT OF PROPERTY TAXES > 132.730 Mobile homes and recreational vehicles subject to ad valorem taxation -- Exception.

132.730 Mobile homes and recreational vehicles subject to ad valorem taxation -- Exception.

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132.730 Mobile homes and recreational vehicles subject to ad valorem taxation -- Exception. All mobile homes and recreational vehicles which are within this state on January 1 each <br>year shall be subject to all ad valorem tax levies applicable to other property subject to <br>full state and local rates, except that any mobile home and recreational vehicle not <br>licensed in this state and not remaining within this state for a period of more than ninety <br>(90) days in any twelve (12) month period shall not have a taxable situs in this state <br>unless an occupant is employed in this state. Effective: July 14, 1992 <br>History: Amended 1992 Ky. Acts ch. 338, sec. 13, effective July 14, 1992. -- Repealed and reenacted 1990 Ky. Acts ch. 476, Pt. V, sec. 333, effective July 13, 1990. -- <br>Amended 1982 Ky. Acts ch. 395, sec. 5, effective July 15, 1982. -- Created 1962 Ky. <br>Acts ch. 262, sec. 2.