KRS 132.488: Centralized ad valorem tax system for motorboats -- Access to records.

(1) The assessment of all motorboats as defined in KRS 235.010 shall be administered

in the same manner and according to the same procedures provided for motor

vehicles in KRS 132.487.

(2) The Energy and Environment Cabinet shall provide access to all records of

motorboat registrations as necessary to prepare and maintain a complete tax roll of

motorboats throughout each year.