Chapter 132 - LEVY AND ASSESSMENT OF PROPERTY TAXES

Section 132.010 - Definitions for chapter
Section 132.011 - [Repealed]
Section 132.012 - "Abandoned urban property" defined - Classification as real property for tax purposes
Section 132.015 - List of real property additions and deletions to tax rolls to be maintained by property valuation administrator
Section 132.017 - [Effective Until ninety days after adjournment] Recall petition - Requirements and procedures - Reconsideration - Election - Tax dollars not to be used to advocate for or against public question - Second billing
Section 132.017 - [Effective ninety days after adjournment] Recall petition - Requirements and procedures - Reconsideration - Election - Tax dollars not to be used to advocate for or against public question - Second billing
Section 132.018 - Reduction of tax rate on personal property
Section 132.020 - State ad valorem taxes
Section 132.0225 - Deadline for establishing final tax rate - Exemption - Procedure if increased revenue is greater than four percent
Section 132.023 - Limits for special purpose governmental entities - Procedure for exceeding limits
Section 132.024 - Limits for special purpose governmental entities on personal property tax rate
Section 132.025 - Cumulative increase for 1982-83 only by taxing district - Limit - Public hearing and recall provisions not applicable
Section 132.027 - City and urban-county government tax rate limitation - Levy exceeding compensating tax rate subject to recall vote or reconsideration
Section 132.028 - Rate on business inventories levied by a city or urban-county government - Exception
Section 132.029 - Limits for city and urban-county government on personal property tax rate
Section 132.0291 - [Repealed]
Section 132.030 - Financial institution deposit tax
Section 132.040 - Financial institutions to report and pay tax - Lien
Section 132.043 - [Repealed]
Section 132.047 - [Repealed]
Section 132.050 - [Repealed]
Section 132.060 - [Repealed]
Section 132.070 - [Repealed]
Section 132.080 - [Repealed]
Section 132.090 - [Repealed]
Section 132.095 - [Repealed]
Section 132.096 - Exemption from state and local ad valorem tax of various classes of property
Section 132.097 - Exemption from state ad valorem tax of personal property held for shipment out of state
Section 132.098 - [Repealed]
Section 132.099 - Local taxation of personal property held for shipment out of state - Definitions
Section 132.100 - Referendum on act classifying property for taxation - Petition
Section 132.110 - Certification of petition for referendum - Publication of act
Section 132.120 - Certification of question - Vote on referendum - Certification and publication of results - Expenses
Section 132.130 - Distilled spirits in bonded warehouses to be reported by proprietor or custodian
Section 132.140 - Assessment of distilled spirits by department - Maximum tax rate on distilled spirits in barrels located in bonded warehouse or premises - Failure to report
Section 132.150 - Valuation of distilled spirits certified to county clerks - Local tax rate
Section 132.160 - Taxes on distilled spirits and spirits on which federal taxes not paid, when due - Removal of spirits - Interest
Section 132.170 - [Repealed]
Section 132.180 - Liability for distilled spirits tax
Section 132.185 - [Repealed]
Section 132.190 - Property subject to taxation - Situs
Section 132.191 - Valid valuation methods - Minimum applicable appraisal standards - Property valuation of multi-unit rental housing subject to government restriction on use
Section 132.192 - [Repealed]
Section 132.193 - Assessment of possessory interests in tax-exempt personal property - Lessee's liability
Section 132.195 - Assessment of possessory interest in tax-exempt real or personal property - Lessee's liability
Section 132.200 - Property subject to state tax only
Section 132.202 - Tax on municipal solid waste disposal facility's real and tangible personal property
Section 132.203 - [Repealed]
Section 132.205 - [Repealed]
Section 132.208 - [Repealed]
Section 132.210 - [Repealed]
Section 132.212 - Veteran service organization qualifying as institution of public charity - Not subject to ad valorem taxation
Section 132.215 - [Repealed]
Section 132.216 - [Repealed]
Section 132.220 - Assessment dates - Listing - Owner - Liability - Exemptions, listing, annual review
Section 132.225 - [Repealed]
Section 132.227 - Situs of vehicle
Section 132.230 - Information to be given in listing property for taxation - Correction of error or informality
Section 132.240 - [Repealed]
Section 132.250 - [Repealed]
Section 132.260 - Rental space for parking mobile homes and recreational vehicles - Report - Right to inspect
Section 132.270 - Reporting and assessment of property held in pawn or pledge - Lien
Section 132.275 - Public utilities in county containing city of first class or consolidated local government to give property valuation administrator information concerning customers
Section 132.280 - County tax levy to be based on state assessment - Exception for special taxing district
Section 132.285 - Use by city of county assessment allowance for costs - City's power in adopting procedures to use county assessment - Appropriation
Section 132.290 - Omitted property, what constitutes - Periods within which it may be assessed retroactively - Penalties and interest
Section 132.300 - [Repealed]
Section 132.310 - Listing and assessment of omitted property - Notice - Appeal - Penalties
Section 132.320 - Listing of omitted property with department - Appeal - Collection and distribution of tax - Deduction of fee from distribution
Section 132.330 - Action by Department of Revenue to assess omitted property
Section 132.340 - Order of county judge/executive assessing omitted property - Certifying of assessment - Penalties - Collection
Section 132.350 - County attorney shall assist in tax assessment proceedings in court - Compensation
Section 132.360 - Reopening and increase of assessment - Notice - Protest - Certification
Section 132.365 - [Repealed]
Section 132.370 - Property valuation administrator's status as state official - Election - Qualification - Terms - Removal - Accrued leave and compensatory time
Section 132.375 - Designation of qualified department employee to fill vacancy
Section 132.380 - Examination of candidates for property valuation administrator - Certificate
Section 132.385 - Education program by department - Certification program for administrators and others
Section 132.390 - [Repealed]
Section 132.400 - Bond of property valuation administrator
Section 132.410 - Office facilities for property valuation administrator - Records - Working hours
Section 132.420 - Duties and powers of property valuation administrator
Section 132.425 - [Repealed]
Section 132.430 - [Repealed]
Section 132.440 - Oath of taxpayer on listing property
Section 132.450 - Assessment - Special procedure and provision for assessing real property at agricultural or horticultural value - Election by owner
Section 132.452 - Declaring moratorium by government units
Section 132.454 - Tax liability when real property taxed as agricultural or horticultural is converted to another use
Section 132.460 - Property valuation administrator, or deputy, to attend hearing on appealed assessments - Expenses
Section 132.470 - Assessment of property of property valuation administrator and his deputies
Section 132.480 - Monthly report of real estate conveyances by county clerk to property valuation administrator - Compensation of clerk - Inclusion of in-care-of address in records
Section 132.485 - Motor vehicle registration as consent to assess - Exceptions - Assessment of vehicle twenty years old or older - Ownership - Assessment of vehicle purchased and registered in different years - Exemptions - Criteria for adjustment of value
Section 132.4851 - [Newly enacted section not yet numbered] Exemption for portion of motor vehicle property taxes computed on increase in value between 2021 and 2023 assessments - Automatic refund of overpayment of taxes
Section 132.486 - Assessment system for tangible personal property - Administrative regulations - Appeals - Effect of appeal on payment of taxes
Section 132.487 - Centralized ad valorem tax system for all motor vehicles - General and compensating tax rates - Access to records - Property valuation administrator to assess motor vehicles
Section 132.488 - Centralized ad valorem tax system for motorboats - Access to records
Section 132.490 - [Repealed]
Section 132.500 - [Repealed]
Section 132.510 - Fiduciary's report of personal property held
Section 132.520 - [Repealed]
Section 132.530 - Preparation of tax rolls
Section 132.540 - [Repealed]
Section 132.550 - [Repealed]
Section 132.560 - [Repealed]
Section 132.570 - Attempts to evade taxation - Penalty
Section 132.580 - [Repealed]
Section 132.585 - State local finance officer to provide tax rate calculation assistance
Section 132.590 - Compensation of administrator - Salary schedule - Salary adjustments - Advancement in grade - Biennial budget - Allowances for deputies - Payments by fiscal court - Limitation on total compensation in urban-county government
Section 132.591 - [Repealed]
Section 132.595 - [Repealed]
Section 132.597 - Expense allowance for property valuation administrators who meet stipulated requirements - Annual professional instruction
Section 132.600 - [Repealed]
Section 132.601 - Administrator's use of local funds accruing to office - Bank account - Expenditures - Supervision
Section 132.605 - Purchase of assessment supplies and equipment by county - Purchase and loan by Department of Revenue- Maintenance
Section 132.610 - Verification of property valuation administrator's claim for services - Affidavit
Section 132.620 - Recovery of compensation or costs from property valuation administrator for unauthorized assessment or neglect of duty - Procedure - Appeal
Section 132.630 - [Repealed]
Section 132.635 - [Repealed]
Section 132.640 - [Repealed]
Section 132.645 - Payment of compensation to property valuation administrator
Section 132.650 - Informality or irregularity does not vitiate assessment or tax bills - Failure of property valuation administrator to call on taxpayer or perform duties on time does not make assessment void
Section 132.660 - Emergency assessments
Section 132.670 - Mapping of property - Biennial review by Department of Revenue
Section 132.672 - Mapping project account - Transfer of funds
Section 132.680 - [Repealed]
Section 132.690 - Annual revaluation of real property - Quadrennial examination of real property - Methods of examination - Emergency revaluation
Section 132.700 - [Repealed]
Section 132.710 - [Repealed]
Section 132.720 - Definitions for KRS 132.260 and 132.751
Section 132.730 - Mobile homes and recreational vehicles subject to ad valorem taxation - Exception
Section 132.740 - [Repealed]
Section 132.750 - [Repealed]
Section 132.751 - Classification of certain mobile or manufactured homes and certain recreational vehicles as real property
Section 132.760 - [Repealed]
Section 132.810 - Homestead exemption - Application - Qualification
Section 132.815 - Monthly reports from certified electrical inspectors - Use of information
Section 132.820 - Assessment of unmined coal, oil, and gas reserves held separately from surface real property - Exceptions - Effect of appeal on payment of taxes
Section 132.825 - Listing of property required
PENALTIES (§ 132.990)