GroundRules
Browse Kentucky
Read the original sections, or search by topic.
- KRS 132.240 · Repealed, effective January 1, 2006.
- KRS 132.250 · Repealed, 1949.
- KRS 132.260 · Rental space for parking mobile homes and recreational vehicles -- Report
- 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
- KRS 132.280 · County tax levy to be based on state assessment -- Exception for special
- KRS 132.285 · Use by city of county assessment allowance for costs -- City's power in
- KRS 132.290 · Omitted property, what constitutes -- Periods within which it may be
- KRS 132.300 · Repealed, effective January 1, 2006.
- KRS 132.310 · Listing and assessment of omitted property -- Notice -- Appeal -- Penalties.
- KRS 132.320 · Listing of omitted property with department -- Appeal - Collection and
- 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
- KRS 132.350 · County attorney shall assist in tax assessment proceedings in court --
- KRS 132.360 · Reopening and increase of assessment -- Notice -- Protest -- Certification.
- KRS 132.365 · Repealed, 1978.
- KRS 132.370 · Property valuation administrator's status as state official -- Election --
- KRS 132.375 · Designation of qualified department employee to fill vacancy.
- KRS 132.380 · Examination of candidates for property valuation administrator --
- KRS 132.385 · Education program by department -- Certification program for
- KRS 132.390 · Repealed, 1960.
- KRS 132.400 · Bond of property valuation administrator.
- KRS 132.410 · Office facilities for property valuation administrator -- Records --
- KRS 132.420 · Duties and powers of property valuation administrator.
- KRS 132.425 · Repealed, 1979.
- KRS 132.430 · Repealed 1942.
- KRS 132.440 · Oath of taxpayer on listing property.
- KRS 132.450 · Assessment -- Special procedure and provision for assessing real property
- KRS 132.452 · Declaring moratorium by government units.
- KRS 132.454 · Tax liability when real property taxed as agricultural or horticultural is
- KRS 132.460 · Property valuation administrator, or deputy, to attend hearing on
- KRS 132.470 · Assessment of property of property valuation administrator and his
- KRS 132.480 · Monthly report of real estate conveyances by county clerk to property
- KRS 132.485 · Motor vehicle registration as consent to assess -- Exceptions -- Assessment
- KRS 132.4851 · Exemption for portion of motor vehicle property taxes computed on
- KRS 132.486 · Assessment system for tangible personal property -- Administrative
- KRS 132.487 · Centralized ad valorem tax system for all motor vehicles -- General and
- KRS 132.488 · Centralized ad valorem tax system for motorboats -- Access to records.
- KRS 132.490 · Repealed, effective January 1, 2006.
- KRS 132.500 · Repealed, effective January 1, 2006.
- KRS 132.510 · Fiduciary's report of personal property held.
- KRS 132.520 · Repealed, effective January 1, 2006.
- KRS 132.530 · Preparation of tax rolls.
- KRS 132.540 · Repealed, 1949.
- KRS 132.550 · Repealed, 2020.
- KRS 132.560 · Repealed, 1966.
- KRS 132.570 · Attempts to evade taxation -- Penalty.
- KRS 132.580 · Repealed, 1949.
- KRS 132.585 · State local finance officer to provide tax rate calculation assistance.
- KRS 132.590 · Compensation of administrator -- Salary schedule -- Salary adjustments --
- KRS 132.591 · Repealed, 2000.
- KRS 132.595 · Repealed, 2000.
- KRS 132.597 · Expense allowance for property valuation administrators who meet
- KRS 132.600 · Repealed, 1974.
- KRS 132.601 · Administrator's use of local funds accruing to office -- Bank account --
- KRS 132.605 · Purchase of assessment supplies and equipment by county -- Purchase and
- KRS 132.610 · Verification of property valuation administrator's claim for services --
- KRS 132.620 · Recovery of compensation or costs from property valuation administrator
- KRS 132.630 · Repealed, 1976.
- KRS 132.635 · Repealed, 2020.
- KRS 132.640 · Repealed, 1949.
- KRS 132.645 · Payment of compensation to property valuation administrator.
- KRS 132.650 · Informality or irregularity does not vitiate assessment or tax bills --
- 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, 1968.
- KRS 132.690 · Annual revaluation of real property -- Quadrennial examination of real
- KRS 132.700 · Repealed, 1980.
- KRS 132.710 · Repealed, 1962.
- KRS 132.720 · Definitions for KRS 132.260 and 132.751.
- KRS 132.730 · Mobile homes and recreational vehicles subject to ad valorem taxation --
- KRS 132.740 · Repealed, effective January 1, 1981.
- KRS 132.750 · Repealed, 1992.
- KRS 132.751 · Classification of certain mobile or manufactured homes and certain
- KRS 132.760 · Repealed, 2023.
- 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
- KRS 132.825 · Listing of property required.
- KRS 132.990 · Penalties.
- KRS 133.010 · Definitions.
- KRS 133.015 · Repealed, 1966.
- KRS 133.020 · County board of assessment appeals -- Membership -- Appointment --
- KRS 133.030 · Meetings of board of assessment appeals -- Records of property
- KRS 133.040 · Completion of tax roll -- Recapitulation, filing, preservation, distribution --
- KRS 133.045 · Inspection period for tax rolls -- Publication and posting.
- KRS 133.046 · Repealed, 1949.
- KRS 133.047 · Property tax roll as open public record in office of property valuation
- KRS 133.050 · Renumbered as 133.125(1).
- KRS 133.060 · Repealed, 1942.
- KRS 133.070 · Assessment where property is annexed by another civil division.
- KRS 133.080 · Repealed, 1942.
- KRS 133.090 · Repealed, 1942.
- KRS 133.100 · Repealed, 1942.
- KRS 133.110 · Correction of clerical errors in assessment.
- KRS 133.120 · Appeal procedure.
- KRS 133.123 · Department advice -- Responsibility for determination of fair cash value.
- KRS 133.125 · Summary of appeals -- Final recapitulation -- Clerk of board of
- KRS 133.130 · Claims that property erroneously assessed against person other than