Kentucky Statutes 97.130 – Property and admission fees to be tax-exempt
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All property which a city acquires for the establishment and maintenance of a recreational project under KRS § 97.100 to KRS § 97.240 shall be exempt from taxation to the same extent as other public property used for public purposes. All fees charged or collected for the admission to or the use of such a project shall be exempt from taxation.
Effective: October 1, 1942
History: Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky.
Stat. sec. 2741p-15.
Effective: October 1, 1942
Terms Used In Kentucky Statutes 97.130
- City: includes town. See Kentucky Statutes 446.010
History: Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky.
Stat. sec. 2741p-15.