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2009 Kentucky Revised Statutes
CHAPTER 92 FINANCE AND REVENUE OF CITIES OTHER THAN THE FIRST CLASS
92.410 Definitions for purposes of assessment and taxation.

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92.410 Definitions for purposes of assessment and taxation. For the purposes of assessment and taxation in cities of the second to sixth class: <br>(1) &quot;Real estate&quot; or &quot;real property&quot; means land and improvements thereon. &quot;Land&quot; means the soil, and &quot;improvements&quot; means everything attached to or built on the <br>soil. (2) &quot;Personal estate&quot; or &quot;personal property&quot; means every other kind of property, tangible or intangible. Effective: October 1, 1942 <br>History: Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 3376, 3533, 3657, 3676.

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