Statutes > Kentucky Statutes > CHAPTER 132 LEVY AND ASSESSMENT OF PROPERTY TAXES > 132.751 Classification of certain mobile or manufactured homes and certain recreational vehicles as real property.

132.751 Classification of certain mobile or manufactured homes and certain recreational vehicles as real property.

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132.751 Classification of certain mobile or manufactured homes and certain recreational vehicles as real property. (1) Mobile homes or manufactured homes not held for resale by a dealer shall be classified as real property for the purpose of the levy and assessment of ad valorem <br>taxes, regardless of whether or not the wheels or mobile parts have been removed <br>and whether or not the unit rests on a permanent, fixed foundation. (2) Recreational vehicles shall be classified as real property if the wheels or mobile parts have been removed and the unit rests on a permanent, fixed foundation. Effective: July 14, 2000 <br>History: Amended 2000 Ky. Acts ch. 166, sec. 3, effective July 14, 2000. -- Created 1992 Ky. Acts ch. 338, sec. 11, effective July 14, 1992.