{"data":{"id":"us-ky/krs-146.500","jurisdiction":"us-ky","citation":"KRS 146.500","heading":"Tax assessments.","body":"Where an interest in real property less than fee simple is dedicated for the purposes of\nKRS 146.410 to 146.530, assessments made on the property for taxation shall reflect any\nchange in the market value of the property which may result from the interest s o\ndedicated. The value of the interest so dedicated shall be exempt from property taxation.","path":["KRS Chapter 146"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=1529","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:38Z","sha256":"06bd1fa1822447be805492c14ebaf9b10350d450243b808fed87e74cbdfdaafa","source_id":"us-ky","stale":false,"prev":"us-ky/krs-146.495","next":"us-ky/krs-146.505"},"notice":"GroundRules: Original legal text. Not legal advice."}