{"data":{"id":"us-ky/krs-186a.030","jurisdiction":"us-ky","citation":"KRS 186A.030","heading":"Computation and collection of motor vehicle and trailer ad valorem","body":"taxes.\nIn order to improve collection of personal property (ad valorem) taxes associated with\nmotor vehicles and trailers, the Department of Vehicle Regulation, in cooperation with\nthe Department of Revenue, shall:\n(1) Ensure that the automated system provided by  this chapter is capable of properly\nassigning a value for each vehicle registered in a county, utilizing a value reference\nmanual in machine readable form approved by the Department of Revenue, and a\nmanually entered value for vehicles not shown in such \"manual.\"\n(2) Promptly study the feasibility of computing personal property (ad valorem) taxes\nassociated with motor vehicles or trailers, and producing tax bills or notices of taxes\ndue in such regard, and if shown feasible to its satisfaction, implement s uch\ncapability, or any part thereof, as expeditiously as practicable.\n(3) Ensure that the automated system is capable of receiving the record of a lien for\nunpaid personal property (ad valorem) taxes associated with an owner of a motor\nvehicle or trailer. No motor vehicle dealer shall be responsible for the payment of a\ntax lien on a motor vehicle which is received as trade -in or otherwise obtained by\nthe dealer.","path":["KRS Chapter 186A"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=6135","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:51:39Z","sha256":"da37928a93f53fbdb6a7c4a7181ac679fc932c5c795f64d3523d3c3d22518535","source_id":"us-ky","stale":false,"prev":"us-ky/krs-186a.025","next":"us-ky/krs-186a.035"},"notice":"GroundRules: Original legal text. Not legal advice."}