{"data":{"id":"us-ky/krs-136.132","jurisdiction":"us-ky","citation":"KRS 136.132","heading":"Report of vehicles owned or operated by public service corporations --","body":"Vehicle assessment certified separately.\n(1) Each corporation included in KRS 136.120(1) shall annually, when filing the report\nrequired by KRS 136.130, provide to the Department o f Revenue a listing of all\nmotor vehicles and trailers operated, owned, or leased by it which are subject to\nregistration in Kentucky with the latest registration or certificate number issued to\nsuch motor vehicle or trailer and the make, model and year of each vehicle.\n(2) The Department of Revenue shall, when valuing the property of corporations or\ncompanies assessable by it, value the vehicles at no less than the value used by the\nproperty valuation administrator.\n(3) In certifying the assessment of property of public service companies subject to local\ntaxation, the department shall separately certify the amount of the assessment\nrepresenting the valuation of motor vehicles and trailers or an apportionment\nthereof.","path":["KRS Chapter 136"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28512","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:27Z","sha256":"ad1f07c21bbb6458c401849dff72f4bb21a298cbb399e1276efd98552cf30628","source_id":"us-ky","stale":false,"prev":"us-ky/krs-136.130","next":"us-ky/krs-136.140"},"notice":"GroundRules: Original legal text. Not legal advice."}