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2020 Kentucky Revised Statutes
Chapter 132 - Levy and assessment of property taxes
132.192 Property tax exemption reciprocity.

Universal Citation: KY Rev Stat § 132.192 (2020)
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132.192 Property tax exemption reciprocity. All real and personal property owned by another state or a political subdivision of another state that is used exclusively for public purposes shall be exempt from taxation under this chapter if a comparable exemption is provided in that state or political subdivision for property owned by the Commonwealth of Kentucky or its political subdivisions. Effective: March 20, 2005 History: Created 2005 Ky. Acts ch. 173, Pt. XXIII, sec 1, effective March 20, 2005.
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