{"data":{"id":"us-ky/krs-136.1877","jurisdiction":"us-ky","citation":"KRS 136.1877","heading":"Application of section -- Appeal from notice of tentative assessment --","body":"Effect of appeal on payment of taxes -- Collection of state taxes -- Aggregate\nlocal rate to be set annually -- Distribution.\nThe provisions of this section shall apply to assessments made prior to January 1, 2007.\n(1) The Department of Revenue shall immediately, after fixing the assessed value of the\ntrucks, tractors, trailers, semitrailers, and buses, notify the taxpayer of the valuation\ndetermined. Any taxpayer who has  been assessed by the department in the manner\noutlined in KRS 136.1873 shall have sixty (60) days from the date of the\ndepartment's notice of the tentative assessment to protest as provided by KRS\n131.110.\n(2) No appeal shall delay the collection or payme nt of taxes based upon the assessment\nin controversy. The taxpayer shall pay all state, county, and district taxes due on the\nvaluation which the taxpayer claims as the true value as stated in the protest filed\nunder KRS 131.110. When the valuation is fina lly determined upon appeal, the\ntaxpayer shall be billed for any additional tax and interest at the tax interest rate as\ndefined in KRS 131.010(6), from the date the tax would have become due if no\nappeal had been taken. The provisions of KRS 134.015(6) shall apply to the tax bill.\n(3) The state and local taxes on the property are due sixty (60) days from the date of\nnotice and shall be collected directly by the Department of Revenue.\n(4) The Department of Revenue shall annually calculate an aggregate local  rate to be\nused in determining the local taxes to be collected. The rate shall be the statewide\naverage motor vehicle tax rate for each type of local taxing district multiplied by a\nfraction, the numerator of which is the commercial and industrial tangibl e personal\nproperty assessment subject to full local rates and the denominator of which is the\ntotal commercial and industrial tangible personal property assessment.\n(5) The local taxes collected by the Department of Revenue shall be distributed to each\nlocal taxing district levying a tax on motor vehicles based on the statewide average\nrate for each type of local taxing district. However, prior to distribution any fees\nowed to the Department of Revenue by any local taxing district under the provisions\nof KRS 136.180(5) shall be deducted.","path":["KRS Chapter 136"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=47419","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:27Z","sha256":"4b9f705756f33aa83f40747ddf116e7d6c2e9ae0eb307010df6b57714ec7eff4","source_id":"us-ky","stale":false,"prev":"us-ky/krs-136.1875","next":"us-ky/krs-136.188"},"notice":"GroundRules: Original legal text. Not legal advice."}