Kentucky Code — 37635
Browse 141 sections in division 37635 of the Kentucky code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 132.010. Definitions for chapter.
- § 132.011. Repealed, 1992.
- § 132.012. "Abandoned urban property" defined -- Classification as real property for tax purposes.
- § 132.015. List of real property additions and deletions to tax rolls to be maintained by property valuation administrator.
- § 132.017. Recall petition -- Requirements and procedures -- Reconsideration -- Election -- Local, state, and federal tax dollars and resources not to be used to advocate for or against public question -- Second billing.
- § 132.018. Reduction of tax rate on personal property.
- § 132.020. State ad valorem taxes.
- § 132.0225. Deadline for establishing final tax rate -- Exemption -- Procedure if increased revenue is greater than four percent.
- § 132.023. Limits for special purpose governmental entities -- Procedure for exceeding limits.
- § 132.024. Limits for special purpose governmental entities on personal property tax rate.
- § 132.025. Cumulative increase for 1982-83 only by taxing district -- Limit -- Public hearing and recall provisions not applicable.
- § 132.027. City and urban-county government tax rate limitation -- Levy exceeding compensating tax rate subject to recall vote or reconsideration.
- § 132.028. Rate on business inventories levied by a city or urban-county government -- Exception.
- § 132.029. Limits for city and urban-county government on personal property tax rate.
- § 132.0291. Repealed, 1990.
- § 132.030. Financial institution deposit tax.
- § 132.040. Financial institutions to report and pay tax -- Lien.
- § 132.043. Repealed, 2006.
- § 132.047. Repealed, 2006.
- § 132.050. Repealed, 2006.
- § 132.060. Repealed, 2006.
- § 132.070. Repealed, 2006.
- § 132.080. Repealed, 2006.
- § 132.090. Repealed, 2006.
- § 132.095. Repealed, 2000.
- § 132.096. Exemption from state and local ad valorem tax of various classes of property. (Effective until January 1, 2028)
- § 132.096. Exemption from state and local ad valorem tax of various classes of property. (Effective January 1, 2028)
- § 132.097. Exemption from state ad valorem tax of personal property held for shipment out of state.
- § 132.098. Repealed, 2023.
- § 132.099. Local taxation of personal property held for shipment out of state -- Definitions.
- § 132.100. Referendum on act classifying property for taxation -- Petition.
- § 132.110. Certification of petition for referendum -- Publication of act.
- § 132.120. Certification of question -- Vote on referendum -- Certification and publication of results -- Expenses.
- § 132.130. Distilled spirits in bonded warehouses to be reported by proprietor or custodian.
- § 132.140. Assessment of distilled spirits by department -- Maximum tax rate on distilled spirits in revenue bond-financed warehouse and in barrels located in bonded warehouse or premises -- Failure to report.
- § 132.150. Valuation of distilled spirits certified to county clerks -- Local tax rate.
- § 132.160. Taxes on distilled spirits and spirits on which federal taxes not paid, when due -- Removal of spirits -- Interest.
- § 132.170. Repealed, 1966.
- § 132.180. Liability for distilled spirits tax.
- § 132.185. Repealed, 1966.
- § 132.190. Property subject to taxation -- Situs.
- § 132.191. Valid valuation methods -- Minimum applicable appraisal standards -- Property valuation of multi-unit rental housing subject to government restriction on use.
- § 132.192. Repealed, 2023.
- § 132.193. Assessment of possessory interests in tax-exempt personal property -- Lessee's liability.
- § 132.195. Assessment of possessory interest in tax-exempt real or personal property -- Lessee's liability. (Effective until January 1, 2027)
- § 132.195. Assessment of possessory interest in tax-exempt real or personal property -- Exemptions -- Lessee's liability. (Effective January 1, 2027)
- § 132.200. Property subject to state tax only.
- § 132.202. Tax on municipal solid waste disposal facility's real and tangible personal property.
- § 132.203. Repealed, 1992.
- § 132.205. Repealed, 2023.
- § 132.208. Repealed, 2023.
- § 132.210. Repealed, 2023.
- § 132.212. Veteran service organization qualifying as institution of public charity -- Not subject to ad valorem taxation.
- § 132.215. Repealed, 2006.
- § 132.216. Repealed, 2006.
- § 132.220. Assessment dates -- Listing -- Owner -- Liability -- Exemptions, listing, annual review.
- § 132.225. Repealed, 1980.
- § 132.227. Situs of vehicle.
- § 132.230. Information to be given in listing property for taxation -- Correction of error or informality.
- § 132.240. Repealed, 2006.
- § 132.250. Repealed, 1949.
- § 132.260. Rental space for parking mobile homes and recreational vehicles -- Report -- Right to inspect.
- § 132.270. Reporting and assessment of property held in pawn or pledge -- Lien.
- § 132.275. Public utilities in county containing city of first class or consolidated local government to give property valuation administrator information concerning customers.
- § 132.280. County tax levy to be based on state assessment -- Exception for special taxing district.
- § 132.285. Use by city of county assessment allowance for costs -- City's power in adopting procedures to use county assessment -- Appropriation.
- § 132.290. Omitted property, what constitutes -- Periods within which it may be assessed retroactively -- Penalties and interest.
- § 132.300. Repealed, 2006.
- § 132.310. Listing and assessment of omitted property -- Notice -- Appeal -- Penalties.
- § 132.320. Listing of omitted property with department -- Appeal - Collection and distribution of tax -- Deduction of fee from distribution.
- § 132.330. Action by Department of Revenue to assess omitted property.
- § 132.340. Order of county judge/executive assessing omitted property -- Certifying of assessment -- Penalties -- Collection.
- § 132.350. County attorney shall assist in tax assessment proceedings in court -- Compensation.
- § 132.360. Reopening and increase of assessment -- Notice -- Protest -- Certification.
- § 132.365. Repealed, 1978.
- § 132.370. Property valuation administrator's status as state official -- Election -- Qualification -- Terms -- Removal -- Accrued leave and compensatory time.
- § 132.375. Designation of qualified department employee to fill vacancy.
- § 132.380. Examination of candidates for property valuation administrator -- Certificate.
- § 132.385. Education program by department -- Certification program for administrators and others.
- § 132.390. Repealed, 1960.
- § 132.400. Bond of property valuation administrator.
- § 132.410. Office facilities for property valuation administrator -- Records -- Working hours.
- § 132.420. Duties and powers of property valuation administrator.
- § 132.425. Repealed, 1979.
- § 132.430. Repealed, 1942.
- § 132.440. Oath of taxpayer on listing property.
- § 132.450. Assessment -- Special procedure and provision for assessing real property at agricultural or horticultural value -- Election by owner.
- § 132.452. Declaring moratorium by government units.
- § 132.454. Tax liability when real property taxed as agricultural or horticultural is converted to another use.
- § 132.460. Property valuation administrator, or deputy, to attend hearing on appealed assessments -- Expenses.
- § 132.470. Assessment of property of property valuation administrator and his deputies.
- § 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.
- § 132.485. Motor vehicle registration as consent to assess -- Exceptions -- Assessment of vehicle twenty years old or older -- Ownership -- Assessment of vehicle purchased and registered in different years – Exemptions -- Criteria for adjustment of value. (Effective until January 1, 2028)
- § 132.485. Motor vehicle registration as consent to assess -- Exceptions -- Assessment of vehicle twenty years old or older -- Ownership -- Assessment of vehicle purchased and registered in different years – Exemptions -- Criteria for adjustment of value. (Effective January 1, 2028)
- § 132.4851. Exemption for portion of motor vehicle property taxes computed on increase in value between 2021 and 2023 assessments -- Automatic refund of overpayment of taxes.
- § 132.486. Assessment system for tangible personal property -- Administrative regulations -- Appeals -- Effect of appeal on payment of taxes.
- § 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.
- § 132.488. Centralized ad valorem tax system for motorboats -- Access to records.
- § 132.490. Repealed, 2006.
- § 132.500. Repealed, 2006.
- § 132.510. Fiduciary's report of personal property held.
- § 132.520. Repealed, 2006.
- § 132.530. Preparation of tax rolls.
- § 132.540. Repealed, 1949.
- § 132.550. Repealed, 2020.
- § 132.560. Repealed, 1966.
- § 132.570. Attempts to evade taxation -- Penalty.
- § 132.580. Repealed, 1949.
- § 132.585. State local finance officer to provide tax rate calculation assistance.
- § 132.590. Compensation of administrator -- Salary schedule -- Salary adjustments -- Advancement in grade -- Biennial budget -- Allowances for deputies -- Payments by fiscal court.
- § 132.591. Repealed, 2000.
- § 132.595. Repealed, 2000.
- § 132.597. Expense allowance for property valuation administrators who meet stipulated requirements -- Annual professional instruction.
- § 132.600. Repealed, 1974.
- § 132.601. Administrator's use of local funds accruing to office -- Bank account -- Expenditures -- Supervision.
- § 132.605. Purchase of assessment supplies and equipment by county -- Purchase and loan by Department of Revenue-- Maintenance.
- § 132.610. Verification of property valuation administrator's claim for services -- Affidavit.
- § 132.620. Recovery of compensation or costs from property valuation administrator for unauthorized assessment or neglect of duty -- Procedure -- Appeal.
- § 132.630. Repealed, 1976.
- § 132.635. Repealed, 2020.
- § 132.640. Repealed, 1949.
- § 132.645. Payment of compensation to property valuation administrator.
- § 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.
- § 132.660. Emergency assessments.
- § 132.670. Mapping of property -- Biennial review by Department of Revenue.
- § 132.672. Mapping project account -- Transfer of funds.
- § 132.680. Repealed, 1968.
- § 132.690. Annual revaluation of real property -- Quadrennial examination of real property -- Methods of examination -- Emergency revaluation.
- § 132.700. Repealed, 1980.
- § 132.710. Repealed, 1962.
- § 132.720. Definitions for KRS 132.260 and 132.751.
- § 132.730. Mobile homes and recreational vehicles subject to ad valorem taxation -- Exception.
- § 132.740. Repealed, 1981.
- § 132.750. Repealed, 1992.
- § 132.751. Classification of certain mobile or manufactured homes and certain recreational vehicles as real property.
- § 132.760. Repealed, 2023.
- § 132.810. Homestead exemption -- Application -- Qualification.
- § 132.815. Monthly reports from certified electrical inspectors -- Use of information.
- § 132.820. Assessment of unmined coal, oil, and gas reserves held separately from surface real property -- Exceptions -- Effect of appeal on payment of taxes.
- § 132.825. Listing of property required.
- § 132.990. Penalties.