KRS 132.730: Mobile homes and recreational vehicles subject to ad valorem taxation --

Exception.

All mobile homes and recreational vehicles which are within this state on January 1 each

year shall be subject to all ad valorem tax levies applicable to other propert y subject to

full state and local rates, except that any mobile home and recreational vehicle not

licensed in this state and not remaining within this state for a period of more than ninety

(90) days in any twelve (12) month period shall not have a taxable situs in this state

unless an occupant is employed in this state.