2006 Kentucky Revised Statutes - .340   Reporting of qualified real estate at agricultural or horticultural value.

140.340 Reporting of qualified real estate at agricultural or horticultural value. The person responsible for filing the inheritance tax return for a decedent's estate and who elects to report qualified real estate at its agricultural or horticultural value shall in addition report the fair market value of the qualified real estate. Effective: July 1, 1978 History: Created 1978 Ky. Acts ch. 138, sec. 9, effective July 1, 1978.