{"data":{"id":"us-ky/krs-132.488","jurisdiction":"us-ky","citation":"KRS 132.488","heading":"Centralized ad valorem tax system for motorboats -- Access to records.","body":"(1) The assessment of all motorboats as defined in KRS 235.010 shall be administered\nin the same manner and according to the same procedures provided for motor\nvehicles in KRS 132.487.\n(2) The Energy and Environment Cabinet shall provide access to all records of\nmotorboat registrations as necessary to prepare and maintain a complete tax roll of\nmotorboats throughout each year.","path":["KRS Chapter 132"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28284","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:24Z","sha256":"12ddeb4490167d41f9ba66d51f295bb68406abbb28bda3849590f584d6c098a7","source_id":"us-ky","stale":false,"prev":"us-ky/krs-132.487","next":"us-ky/krs-132.490"},"notice":"GroundRules: Original legal text. Not legal advice."}