{"data":{"id":"us-ky/krs-136.170","jurisdiction":"us-ky","citation":"KRS 136.170","heading":"Apportionment of property valuation.","body":"The Department of Revenue shall allocate the assessed value of the operating property in\nthis state among the counties, cities, and other taxing districts. The location of operating\nproperty and the proportion which the length of line or route operated in such taxing\ndistrict bears to the total length of lines or route operated in this state shall be considered\nin this allocation and such other reasonable evidence of value as the Department of\nRevenue may by regulations prescribe; provided, however, that th e assessed value of\nnonoperating tangible property shall be allocated to the county, city, or other taxing\ndistrict where the property is situated.","path":["KRS Chapter 136"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28516","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:27Z","sha256":"34c0fca7898c833df4724c3757e42b154bc22eac45fcbed49a010432604f5a34","source_id":"us-ky","stale":false,"prev":"us-ky/krs-136.160","next":"us-ky/krs-136.180"},"notice":"GroundRules: Original legal text. Not legal advice."}