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2012 Kentucky Revised Statutes
CHAPTER 92 FINANCE AND REVENUE OF CITIES OTHER THAN THE FIRST CLASS
92.410 Definitions for purposes of assessment and taxation.


KY Rev Stat § 92.410 (2012) What's This?

Download as PDF 92.410 Definitions for purposes of assessment and taxation. For the purposes of assessment and taxation in cities of the second to sixth class: (1) "Real estate" or "real property" means land and improvements thereon. "Land" means the soil, and "improvements" means everything attached to or built on the soil. (2) "Personal estate" or "personal property" means every other kind of property, tangible or intangible. Effective: October 1, 1942 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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