Statutes > Kentucky Statutes > CHAPTER 140 INHERITANCE AND ESTATE TAXES > 140.340 Reporting of qualified real estate at agricultural or horticultural value.

140.340 Reporting of qualified real estate at agricultural or horticultural value.

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140.340 Reporting of qualified real estate at agricultural or horticultural value. The person responsible for filing the inheritance tax return for a decedent's estate and who <br>elects to report qualified real estate at its agricultural or horticultural value shall in <br>addition report the fair market value of the qualified real estate. Effective: July 1, 1978 <br>History: Created 1978 Ky. Acts ch. 138, sec. 9, effective July 1, 1978.