{"data":{"id":"us-ky/krs-136.1873","jurisdiction":"us-ky","citation":"KRS 136.1873","heading":"Application of section -- Taxation of vehicles of system whose route or","body":"operation is partly within this state.\nThe provisions of this section shall apply to assessments made prior to January 1, 2007.\n(1) Notwithstanding the provisions of KRS 132.487,  trucks, trailers, tractors,\nsemitrailers, and buses of any person, corporation, partnership, or any other\nbusiness association whose route or system is partly within this state and partly\nwithin another state or states, shall be assessed by the Department  of Revenue for\npurposes of taxation as of January 1 each year.\n(2) The proportion of miles operated in this state compared to the total miles operated\neverywhere shall be considered in fixing the value of the property for taxation.\nOther reasonable evidence shall be considered in fixing the value. However, pick-up\nand delivery vehicles operating from a terminal within this state or vehicles which\ndo not leave this state in the normal course of business shall not be valued on an\napportioned basis.","path":["KRS Chapter 136"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28531","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:27Z","sha256":"827425c0069ae0d284303e08db4cd31465cff6434b0c9a47ec06ad0050d89471","source_id":"us-ky","stale":false,"prev":"us-ky/krs-136.187","next":"us-ky/krs-136.1875"},"notice":"GroundRules: Original legal text. Not legal advice."}