The taxable situs of a motor vehicle is presumed to be the county of registration as of the assessment date.
Effective: January 1, 1984

Terms Used In Kentucky Statutes 132.227

  • County: means any county, consolidated local government, urban-county government, unified local government, or charter county government. See Kentucky Statutes 132.010

History: Amended 1982 Ky. Acts ch. 264, sec. 1, effective January 1, 1984. — Amended 1980 Ky. Acts ch. 240, sec. 6, effective July 15, 1980. — Created 1978 Ky. Acts ch. 371, sec. 5, effective January 1, 1981.