{"data":{"id":"us-ky/krs-132.751","jurisdiction":"us-ky","citation":"KRS 132.751","heading":"Classification of certain mobile or manufactured homes and certain","body":"recreational vehicles as real property.\n(1) Mobile homes or manufactured homes not held for resale by a dealer shall be\nclassified as real property for the purpose of the levy and asse ssment of ad valorem\ntaxes, regardless of whether or not the wheels or mobile parts have been removed\nand whether or not the unit rests on a permanent, fixed foundation.\n(2) Recreational vehicles shall be classified as real property if the wheels or mobile\nparts have been removed and the unit rests on a permanent, fixed foundation.","path":["KRS Chapter 132"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28321","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:24Z","sha256":"ad0edb3f0ace712fa42f01e8830e7a031efdcc9c0ac264cea26e158beb144cd2","source_id":"us-ky","stale":false,"prev":"us-ky/krs-132.750","next":"us-ky/krs-132.760"},"notice":"GroundRules: Original legal text. Not legal advice."}