Kentucky Statutes 132.730 – Mobile homes and recreational vehicles subject to ad valorem taxation — Exception
Current as of: 2024 | Check for updates
|
Other versions
All mobile homes and recreational vehicles which are within this state on January 1 each year shall be subject to all ad valorem tax levies applicable to other property subject to full state and local rates, except that any mobile home and recreational vehicle not licensed in this state and not remaining within this state for a period of more than ninety (90) days in any twelve (12) month period shall not have a taxable situs in this state unless an occupant is employed in this state.
Effective: July 14, 1992
History: Amended 1992 Ky. Acts ch. 338, sec. 13, effective July 14, 1992. — Repealed and reenacted 1990 Ky. Acts ch. 476, Pt. V, sec. 333, effective July 13, 1990. — Amended 1982 Ky. Acts ch. 395, sec. 5, effective July 15, 1982. — Created 1962 Ky. Acts ch. 262, sec. 2.
Effective: July 14, 1992
Terms Used In Kentucky Statutes 132.730
- Mobile home: means a structure manufactured on or before June 15, 1976, that was not required to be constructed in accordance with the National Manufactured Housing Construction and Safety Standards Act, transportable in one (1) or more sections, which when erected on site measures eight (8) body feet or more in width and thirty-two (32) body feet or more in length, and which is built on a permanent chassis and designed to be used as a dwelling, with or without a permanent foundation, when connected to the required utilities, and includes the plumbing, heating, air-conditioning, and electrical systems contained therein. See Kentucky Statutes 132.010
- Month: means calendar month. See Kentucky Statutes 446.010
- Recreational vehicle: means a vehicular type unit primarily designed as temporary living quarters for recreational, camping, or travel use, which either has its own motive power or is mounted on or drawn by another vehicle. See Kentucky Statutes 132.010
- State: when applied to a part of the United States, includes territories, outlying possessions, and the District of Columbia. See Kentucky Statutes 446.010
- Year: means calendar year. See Kentucky Statutes 446.010
History: Amended 1992 Ky. Acts ch. 338, sec. 13, effective July 14, 1992. — Repealed and reenacted 1990 Ky. Acts ch. 476, Pt. V, sec. 333, effective July 13, 1990. — Amended 1982 Ky. Acts ch. 395, sec. 5, effective July 15, 1982. — Created 1962 Ky. Acts ch. 262, sec. 2.