2023 Kentucky Statutes 68.195 – Construction of KRS 68.180 to 68.195
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(1) Nothing in KRS § 68.180 to KRS § 68.195 shall be construed to repeal, amend, or affect in any way the provisions of KRS § 243.060.
(2) KRS § 68.180 to KRS § 68.195 shall not in any wise repeal, amend, affect or apply to any existing statute exempting property from local taxation or fixing a special rate on proper classification or imposing a state tax which is declared to be in lieu of all local taxation, nor shall it be construed to authorize a county to require any company that pays both an ad valorem tax and a franchise tax to pay a license tax.
(3) KRS § 68.180 to KRS § 68.195 shall not be construed as repealing KRS § 91.200, or 92.281 or any of the laws of the Commonwealth relating to the levy of license taxes, but shall be held and construed as ancillary and supplemental thereto.
Effective: June 16, 1960
History: Created 1960 Ky. Acts ch. 80, secs. 4, 5, and 6, effective June 16, 1960.
(2) KRS § 68.180 to KRS § 68.195 shall not in any wise repeal, amend, affect or apply to any existing statute exempting property from local taxation or fixing a special rate on proper classification or imposing a state tax which is declared to be in lieu of all local taxation, nor shall it be construed to authorize a county to require any company that pays both an ad valorem tax and a franchise tax to pay a license tax.
(3) KRS § 68.180 to KRS § 68.195 shall not be construed as repealing KRS § 91.200, or 92.281 or any of the laws of the Commonwealth relating to the levy of license taxes, but shall be held and construed as ancillary and supplemental thereto.
Effective: June 16, 1960
History: Created 1960 Ky. Acts ch. 80, secs. 4, 5, and 6, effective June 16, 1960.