{"data":{"id":"us-ky/krs-140.340","jurisdiction":"us-ky","citation":"KRS 140.340","heading":"Reporting of qualified real estate at agricultural or horticultural value.","body":"The person responsible for filing the inheritance tax return for a decedent's estate and who\nelects to report qualified real estate at its agricultural or horticultural value shall in\naddition report the fair market value of the qualified real estate.","path":["KRS Chapter 140"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=29019","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:33Z","sha256":"7000d2e727feca07d51188c68b61717806b4d4f80a334ad311867eae0a531674","source_id":"us-ky","stale":false,"prev":"us-ky/krs-140.330","next":"us-ky/krs-140.350"},"notice":"GroundRules: Original legal text. Not legal advice."}