{"data":{"id":"us-ky/krs-132.270","jurisdiction":"us-ky","citation":"KRS 132.270","heading":"Reporting and assessment of property held in pawn or pledge -- Lien.","body":"Every person engaged in the business of receiving property in pledge or as security for\nmoney or other things advanced to pawners or pledgers shall return under oath, the fair\ncash value of all property so pledged and held on January 1 of each year. Taxes shall be\nassessed on the value of such property to the person holding it as on other property owned\nby him and he shall have a lien on the property to secure the amount of tax due.","path":["KRS Chapter 132"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28251","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:23Z","sha256":"61369d1061b0b8598fc2e60bb619fa76ba8234df2fec74fb099bc62f5912c4d3","source_id":"us-ky","stale":false,"prev":"us-ky/krs-132.260","next":"us-ky/krs-132.275"},"notice":"GroundRules: Original legal text. Not legal advice."}