When seized property is retained for official use by law enforcement agencies under this chapter the value of the property shall be determined as follows:
(1) Vehicles shall be valued at their tax value;

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(2) All other property shall be valued at its fair cash value by the property valuation administrator;
(3) Property shall be valued as of the time of sale by the law enforcement agency.
Effective: July 13, 1984
History: Created 1984 Ky. Acts ch. 101, sec. 4, effective July 13, 1984.