{"data":{"id":"us-ky/krs-157.362","jurisdiction":"us-ky","citation":"KRS 157.362","heading":"Portion of assessed value not included in calculation of local effort.","body":"The portion of the assessed value of distilled spirits exempted from ad valorem taxes\nunder KRS 132.140 shall not be included in the calculation of the local effort required for\nSupport Education Excellence in Kentucky or the tax rate-setting process in KRS Chapter\n160.","path":["KRS Chapter 157"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=56338","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:51:02Z","sha256":"809653c06d59721a12226361252f5faee6702d578e3c3184c3182b1501360491","source_id":"us-ky","stale":false,"prev":"us-ky/krs-157.360","next":"us-ky/krs-157.370"},"notice":"GroundRules: Original legal text. Not legal advice."}