Kentucky Statutes 132.227 – Situs of vehicle
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The taxable situs of a motor vehicle is presumed to be the county of registration as of the assessment date.
Effective: January 1, 1984
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.
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.