Kentucky Statutes 67A.928 – Exemption from tax
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If the authority determines upon application of a business, individual, or property owner doing business, having offices, or owning property within the local parking district, that such business or individual does not benefit from the operation of the authority then an exemption or partial exemption may be ordered by the board of commissioners so as to relieve such business or individual from the same tax as would be imposed on others who are benefited to a greater extent by the operation of the authority.
Effective: June 19, 1976
History: Created 1976 Ky. Acts ch. 287, sec. 18, effective June 19, 1976.
Effective: June 19, 1976
Terms Used In Kentucky Statutes 67A.928
- Authority: means a local parking authority as created by KRS §. See Kentucky Statutes 67A.912
- District: means an area designated by the ordinance creating, under the supervision of the local parking authority, a local parking district that is deemed to be specially benefited. See Kentucky Statutes 67A.912
- Owner: when applied to any animal, means any person having a property interest in such animal. See Kentucky Statutes 446.010
History: Created 1976 Ky. Acts ch. 287, sec. 18, effective June 19, 1976.