{"data":{"id":"us-ky/krs-132.730","jurisdiction":"us-ky","citation":"KRS 132.730","heading":"Mobile homes and recreational vehicles subject to ad valorem taxation --","body":"Exception.\nAll mobile homes and recreational vehicles which are within this state on January 1 each\nyear shall be subject to all ad valorem tax levies applicable to other propert y subject to\nfull state and local rates, except that any mobile home and recreational vehicle not\nlicensed in this state and not remaining within this state for a period of more than ninety\n(90) days in any twelve (12) month period shall not have a taxable  situs in this state\nunless an occupant is employed in this state.","path":["KRS Chapter 132"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28318","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:24Z","sha256":"411e21779df59458a27fa758b619bfecf148156ba2dfcc5f40ecbcd9520af675","source_id":"us-ky","stale":false,"prev":"us-ky/krs-132.720","next":"us-ky/krs-132.740"},"notice":"GroundRules: Original legal text. Not legal advice."}