Chapter 132. Levy and Assessment of Property Taxes

Index

• KRS 132.010 Definitions For Chapter
• KRS 132.011 Repealed
• KRS 132.012 "Abandoned Urban Property" Defined - Classification As Real Property For Tax Purposes
• KRS 132.015 List of Real Property Additions and Deletions to Tax Rolls to Be Maintained By Property Valuation Administrator
• KRS 132.017 Recall Petition - Requirements and Procedures - Reconsideration -Election - Second Billing
• KRS 132.018 Reduction of Tax Rate On Personal Property
• KRS 132.020 [Effective Until 1/1/2014] [Effective Until 6/24/2013] State Ad Valorem Taxes
• KRS 132.020 [Effective 6/24/2013] State Ad Valorem Taxes
• KRS 132.020 [Effective 1/1/2014] [Effective Until 6/24/2013] State Ad Valorem Taxes
• KRS 132.0225 Deadline For Establishing Final Tax Rate - Exemption - Procedure If Increased Revenue Is Greater Than Four Percent
• KRS 132.023 Limits For Certain Districts - Procedure For Exceeding Limits
• KRS 132.024 Limits For Certain Districts On Personal Property Tax Rate
• KRS 132.025 Cumulative Increase For 1982-83 Only By Taxing District - Limit - Public Hearing and Recall Provisions Not Applicable
• KRS 132.027 City and Urban-County Government Tax Rate Limitation - Levy Exceeding Compensating Tax Rate Subject to Recall Vote Or Reconsideration
• KRS 132.028 Rate On Business Inventories Levied By a City Or Urban-County Government - Exception
• KRS 132.029 Limits For City and Urban-County Government On Personal Property Tax Rate
• KRS 132.0291 Repealed
• KRS 132.030 Financial Institution Deposit Tax
• KRS 132.040 Financial Institutions to Report and Pay Tax - Lien
• KRS 132.043 Repealed
• KRS 132.047 Repealed
• KRS 132.050 Repealed
• KRS 132.060 Repealed
• KRS 132.070 Repealed
• KRS 132.080 Repealed
• KRS 132.090 Repealed
• KRS 132.095 Repealed
• KRS 132.097 Exemption From State Ad Valorem Tax of Personal Property Held For Shipment Out of State
• KRS 132.099 Local Taxation of Personal Property Held For Shipment Out of State
• KRS 132.100 Referendum On Act Classifying Property For Taxation - Petition
• KRS 132.110 Certification of Petition For Referendum - Publication of Act
• KRS 132.120 Certification of Question - Vote On Referendum - Certification and Publication of Results - Expenses
• KRS 132.130 Distilled Spirits In Bonded Warehouses to Be Reported By Proprietor Or Custodian
• KRS 132.140 Assessment of Distilled Spirits By Department
• KRS 132.150 Valuation of Distilled Spirits Certified to County Clerks - Local Tax Rate
• KRS 132.160 Taxes On Distilled Spirits and Spirits On Which Federal Taxes Not Paid, When Due - Removal of Spirits - Interest
• KRS 132.170 Repealed
• KRS 132.180 Liability For Distilled Spirits Tax
• KRS 132.185 Repealed
• KRS 132.190 Property Subject to Taxation - Situs
• KRS 132.191 Valid Valuation Methods -- Minimum Applicable Appraisal Standards
• KRS 132.192 Property Tax Exemption Reciprocity
• KRS 132.193 Assessment of Possessory Interests In Tax-Exempt Personal Property -Lessee's Liability
• KRS 132.195 Assessment of Possessory Interest In Tax-Exempt Real Or Personal Property - Lessee's Liability
• KRS 132.200 [Effective Until 1/1/2014] [Effective Until 6/24/2013] Property Subject to State Tax Only
• KRS 132.200 [Effective 6/24/2013] Property Subject to State Tax Only
• KRS 132.200 [Effective 1/1/2014] [Effective Until 6/24/2013] Property Subject to State Tax Only
• KRS 132.203 Repealed
• KRS 132.205 Exemption of Bridges Built By Adjoining State, United States Or Commission Created By Act of Congress Over Boundary Line Stream - Bonds
• KRS 132.208 Exemption of Intangible Personal Property From State and Local Ad Valorem Taxes - Local Taxation Permitted
• KRS 132.210 Exemption of Fraternal Benefit Societies' Funds
• KRS 132.215 Repealed
• KRS 132.216 Repealed
• KRS 132.220 Assessment Dates - Listing - Owner - Liability - Exemptions, Listing, Annual Review
• KRS 132.225 Repealed
• KRS 132.227 Situs of Vehicle
• KRS 132.230 Information to Be Given In Listing Property For Taxation - Correction of Error Or Informality
• KRS 132.240 Repealed
• KRS 132.250 Repealed
• KRS 132.260 Rental Space For Parking Mobile Homes and Recreational Vehicles - Report - Right to Inspect
• KRS 132.270 Reporting and Assessment of Property Held In Pawn Or Pledge - Lien
• KRS 132.275 Public Utilities In County Containing City of First Class Or Consolidated Local Government to Give Property Valuation Administrator Information Concerning Customers
• KRS 132.280 County Tax Levy to Be Based On State Assessment - Exception For Special Taxing District
• KRS 132.285 Use By City of County Assessment Allowance For Costs - City's Power In Adopting Procedures to Use County Assessment - Appropriation
• KRS 132.290 Omitted Property, What Constitutes - Periods Within Which It May Be Assessed Retroactively - Penalties and Interest
• KRS 132.300 Repealed
• KRS 132.310 Listing and Assessment of Omitted Property - Notice - Appeal - Penalties
• KRS 132.320 Listing of Omitted Property With Department - Appeal - Collection and Distribution of Tax - Deduction of Fee From Distribution
• KRS 132.330 Action By Department of Revenue to Assess Omitted Property
• KRS 132.340 Order of County Judge/executive Assessing Omitted Property - Certifying of Assessment - Penalties - Collection
• KRS 132.350 County Attorney Shall Assist In Tax Assessment Proceedings In Court -Compensation
• KRS 132.360 Reopening and Increase of Assessment - Notice - Protest - Appeal
• KRS 132.365 Repealed
• KRS 132.370 Property Valuation Administrator's Status As State Official - Election -Qualification - Terms - Removal - Accrued Leave and Compensatory Time
• KRS 132.375 Designation of Qualified Department Employee to Fill Vacancy
• KRS 132.380 Examination of Candidates For Property Valuation Administrator -Certificate
• KRS 132.385 Education Program By Department - Certification Program For Administrators and Others
• KRS 132.390 Repealed
• KRS 132.400 Bond of Property Valuation Administrator
• KRS 132.410 Office Facilities For Property Valuation Administrator - Records -Working Hours
• KRS 132.420 Duties and Powers of Property Valuation Administrator
• KRS 132.425 Repealed
• KRS 132.430 Repealed
• KRS 132.440 Oath of Taxpayer On Listing Property
• KRS 132.450 Assessment - Special Procedure and Provision For Assessing Real Property At Agricultural Or Horticultural Value - Election By Owner
• KRS 132.452 Declaring Moratorium By Government Units
• KRS 132.454 Tax Liability When Real Property Taxed As Agricultural Or Horticultural Is Converted to Another Use
• KRS 132.460 Property Valuation Administrator, Or Deputy, to Attend Hearing On Appealed Assessments - Expenses
• KRS 132.470 Assessment of Property of Property Valuation Administrator and His Deputies
• KRS 132.480 Monthly Report of Real Estate Conveyances By County Clerk to Property Valuation Administrator - Compensation of Clerk - Inclusion of In-Care-Of Address In Records
• KRS 132.485 Motor Vehicle Registration As Consent to Assess - Ownership - Assessment of Vehicle Purchased and Registered In Different Years - Exemptions
• KRS 132.486 Assessment System For Tangible Personal Property - Administrative Regulations - Appeals - Effect of Appeal On Payment of Taxes
• KRS 132.487 Centralized Ad Valorem Tax System For All Motor Vehicles - General and Compensating Tax Rates - Access to Records - Property Valuation Administrator to Assess Motor Vehicles
• KRS 132.488 Centralized Ad Valorem Tax System For Motorboats - Access to Records
• KRS 132.490 Repealed
• KRS 132.500 Repealed
• KRS 132.510 Fiduciary's Report of Personal Property Held
• KRS 132.520 Repealed
• KRS 132.530 Preparation of Tax Rolls
• KRS 132.540 Repealed
• KRS 132.550 County Clerk to Compute Amount Due From Each Taxpayer - Compensation of Clerk
• KRS 132.560 Repealed
• KRS 132.570 Attempts to Evade Taxation - Penalty
• KRS 132.580 Repealed
• KRS 132.585 State Local Finance Officer to Provide Tax Rate Calculation Assistance
• KRS 132.590 Compensation of Administrator - Salary Schedule - Salary Adjustments -Advancement In Grade - Biennial Budget - Allowances For Deputies -Payments By Fiscal Court
• KRS 132.591 Repealed
• KRS 132.595 Repealed
• KRS 132.597 Expense Allowance For Property Valuation Administrators Who Meet Stipulated Requirements - Annual Professional Instruction
• KRS 132.600 Repealed
• KRS 132.601 Administrator's Use of Local Funds Accruing to Office - Bank Account -Expenditures - Supervision
• KRS 132.605 Purchase of Assessment Supplies and Equipment By County - Purchase and Loan By Department of Revenue- Maintenance
• KRS 132.610 Verification of Property Valuation Administrator's Claim For Services -Affidavit
• KRS 132.620 Recovery of Compensation Or Costs From Property Valuation Administrator For Unauthorized Assessment Or Neglect of Duty - Procedure - Appeal
• KRS 132.630 Repealed
• KRS 132.635 Application of Krs 132.590 and 132.630 to Urban-County Governments and Consolidated Local Governments
• KRS 132.640 Repealed
• KRS 132.645 Payment of Compensation to Property Valuation Administrator
• KRS 132.650 Informality Or Irregularity Does Not Vitiate Assessment Or Tax Bills -Failure of Property Valuation Administrator to Call On Taxpayer Or Perform Duties On Time Does Not Make Assessment Void
• KRS 132.660 Emergency Assessments
• KRS 132.670 Mapping of Property - Biennial Review By Department of Revenue
• KRS 132.672 Mapping Project Account - Transfer of Funds
• KRS 132.680 Repealed
• KRS 132.690 Annual Revaluation of Real Property - Quadrennial Physical Examination of Real Property
• KRS 132.700 Repealed
• KRS 132.710 Repealed
• KRS 132.720 Definitions For Krs 132.260 and 132.751
• KRS 132.730 Mobile Homes and Recreational Vehicles Subject to Ad Valorem Taxation -Exception
• KRS 132.740 Repealed
• KRS 132.750 Repealed
• KRS 132.751 Classification of Certain Mobile Or Manufactured Homes and Certain Recreational Vehicles As Real Property
• KRS 132.760 Exemption From Ad Valorem Taxes For Trucks, Tractors, Buses, and Trailers Used Both In and Outside Kentucky and Subject to Krs 136.188 Fee
• KRS 132.810 Homestead Exemption - Application - Qualification
• KRS 132.815 Monthly Reports From Certified Electrical Inspectors - Use of Information
• KRS 132.820 Assessment of Unmined Coal, Oil, and Gas Reserves Held Separately From Surface Real Property - Exceptions - Effect of Appeal On Payment of Taxes
• KRS 132.825 Listing of Property Required
• Penalties