Kentucky Statutes 132.488 – Centralized ad valorem tax system for motorboats — Access to records
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(1) The assessment of all motorboats as defined in KRS § 235.010 shall be administered in the same manner and according to the same procedures provided for motor vehicles in KRS § 132.487.
(2) The Energy and Environment Cabinet shall provide access to all records of motorboat registrations as necessary to prepare and maintain a complete tax roll of motorboats throughout each year.
Effective: July 15, 2010
History: Amended 2010 Ky. Acts ch. 24, sec. 99, effective July 15, 2010. — Created
1988 Ky. Acts ch. 163, sec. 1, effective January 1, 1990.
(2) The Energy and Environment Cabinet shall provide access to all records of motorboat registrations as necessary to prepare and maintain a complete tax roll of motorboats throughout each year.
Terms Used In Kentucky Statutes 132.488
- Year: means calendar year. See Kentucky Statutes 446.010
Effective: July 15, 2010
History: Amended 2010 Ky. Acts ch. 24, sec. 99, effective July 15, 2010. — Created
1988 Ky. Acts ch. 163, sec. 1, effective January 1, 1990.