{"data":{"id":"us-ky/krs-92.290","jurisdiction":"us-ky","citation":"KRS 92.290","heading":"Situs for taxation in cities.","body":"With the exception that the taxable situs of motor vehicles is governed by KRS 132.227,\nall real and personal property within any city, and all personal property, except such\ntangible personal property as has an actual and bona fide situs without the city, of persons\ndomiciled or actually residing in the city on the assessment date, and of all corporations\nhaving their chief office or place of business in the city on that date, and all franchises of\nsame, shall be subject to assessment and taxation for city  purposes, unless exempt from\ntaxation by the Constitution or statutes of this state. Any franchise granted in whole or in\npart by a city, and exercised within the city, may be taxed by the city notwithstanding the\ncorporation owning or exercising the same  may have its chief office or place of business\nelsewhere. Any corporation doing business in a city, whether its franchise was granted by\nsuch city or not, may be required to pay a license tax.","path":["KRS Chapter 92"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=43682","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:50Z","sha256":"b80433b999cdd34cec8a90d6a0db9481feb0fb8b0e9bdd501b536903b1ba014d","source_id":"us-ky","stale":false,"prev":"us-ky/krs-92.285","next":"us-ky/krs-92.300"},"notice":"GroundRules: Original legal text. Not legal advice."}