Levy and Assessment of Property Taxes
Chapter 131 - Department of RevenueChapter 133 - Supervision, Equalization, and Review of Assessments
132.010 - Definitions for Chapter.132.011 - Repealed, 1992.132.012 - "abandoned Urban Property" Defined -- Classification as Real Property for Tax Purposes.132.015 - List of Real Property Additions and Deletions to Tax Rolls to Be Maintained by Property Valuation Administrator.132.017 - Recall Petition -- Requirements and Procedures -- Reconsideration -- Election -- Tax Dollars Not to Be Used to Advocate for or Against Public Question -- Second Billing.132.018 - Reduction of Tax Rate on Personal Property.132.020 - State Ad Valorem Taxes.132.023 - Limits for Special Purpose Governmental Entities -- Procedure for Exceeding Limits.132.024 - Limits for Special Purpose Governmental Entities on Personal Property Tax Rate.132.025 - Cumulative Increase for 1982-83 Only by Taxing District -- Limit -- Public Hearing and Recall Provisions Not Applicable.132.027 - City and Urban-county Government Tax Rate Limitation -- Levy Exceeding Compensating Tax Rate Subject to Recall Vote or Reconsideration.132.028 - Rate on Business Inventories Levied by a City or Urban-county Government -- Exception.132.029 - Limits for City and Urban-county Government on Personal Property Tax Rate.132.030 - Financial Institution Deposit Tax.132.040 - Financial Institutions to Report and Pay Tax -- Lien.132.043 - Repealed, 2006.132.047 - Repealed, 2006.132.050 - Repealed, 2006.132.060 - Repealed, 2006.132.070 - Repealed, 2006.132.080 - Repealed, 2006.132.090 - Repealed, 2006.132.095 - Repealed, 2000.132.096 - Exemption From State and Local Ad Valorem Tax of Various Classes of Property.132.097 - Exemption From State Ad Valorem Tax of Personal Property Held for Shipment Out of State.132.098 - Repealed, 2023.132.099 - Local Taxation of Personal Property Held for Shipment Out of State -- Definitions.132.100 - Referendum on Act Classifying Property for Taxation -- Petition.132.110 - Certification of Petition for Referendum -- Publication of Act.132.120 - Certification of Question -- Vote on Referendum -- Certification and Publication of Results -- Expenses.132.130 - Distilled Spirits in Bonded Warehouses to Be Reported by Proprietor or Custodian.132.140 - Assessment of Distilled Spirits by Department -- Maximum Tax Rate on Distilled Spirits in Revenue Bond-financed Warehouse and in Barrels Located in Bonded Warehouse or Premises -- Failure to Report.132.150 - Valuation of Distilled Spirits Certified to County Clerks -- Local Tax Rate.132.160 - Taxes on Distilled Spirits and Spirits on Which Federal Taxes Not Paid, When Due -- Removal of Spirits -- Interest.132.170 - Repealed, 1966.132.180 - Liability for Distilled Spirits Tax.132.185 - Repealed, 1966.132.190 - Property Subject to Taxation -- Situs.132.191 - Valid Valuation Methods -- Minimum Applicable Appraisal Standards -- Property Valuation of Multi-unit Rental Housing Subject to Government Restriction on Use.132.192 - Repealed, 2023.132.193 - Assessment of Possessory Interests in Tax-exempt Personal Property -- Lessee's Liability.132.195 - Assessment of Possessory Interest in Tax-exempt Real or Personal Property -- Lessee's Liability.132.200 - Property Subject to State Tax Only.132.202 - Tax on Municipal Solid Waste Disposal Facility's Real and Tangible Personal Property.132.203 - Repealed, 1992.132.205 - Repealed, 2023.132.208 - Repealed, 2023.132.210 - Repealed, 2023.132.212 - Veteran Service Organization Qualifying as Institution of Public Charity -- Not Subject to Ad Valorem Taxation.132.215 - Repealed, 2006.132.216 - Repealed, 2006.132.220 - Assessment Dates -- Listing -- Owner -- Liability -- Exemptions, Listing, Annual Review.132.0225 - Deadline for Establishing Final Tax Rate -- Exemption -- Procedure If Increased Revenue Is Greater Than Four Percent.132.225 - Repealed, 1980.132.227 - Situs of Vehicle.132.230 - Information to Be Given in Listing Property for Taxation -- Correction of Error or Informality.132.240 - Repealed, 2006.132.250 - Repealed, 1949.132.260 - Rental Space for Parking Mobile Homes and Recreational Vehicles -- Report -- Right to Inspect.132.270 - Reporting and Assessment of Property Held in Pawn or Pledge -- Lien.132.275 - Public Utilities in County Containing City of First Class or Consolidated Local Government to Give Property Valuation Administrator Information Concerning Customers.132.280 - County Tax Levy to Be Based on State Assessment -- Exception for Special Taxing District.132.285 - Use by City of County Assessment Allowance for Costs -- City's Power in Adopting Procedures to Use County Assessment -- Appropriation.132.290 - Omitted Property, What Constitutes -- Periods Within Which It May Be Assessed Retroactively -- Penalties and Interest.132.0291 - Repealed, 1990.132.300 - Repealed, 2006.132.310 - Listing and Assessment of Omitted Property -- Notice -- Appeal -- Penalties.132.320 - Listing of Omitted Property With Department -- Appeal - Collection and Distribution of Tax -- Deduction of Fee From Distribution.132.330 - Action by Department of Revenue to Assess Omitted Property.132.340 - Order of County Judge/executive Assessing Omitted Property -- Certifying of Assessment -- Penalties -- Collection.132.350 - County Attorney Shall Assist in Tax Assessment Proceedings in Court -- Compensation.132.360 - Reopening and Increase of Assessment -- Notice -- Protest -- Certification.132.365 - Repealed, 1978.132.370 - Property Valuation Administrator's Status as State Official -- Election -- Qualification -- Terms -- Removal -- Accrued Leave and Compensatory Time.132.375 - Designation of Qualified Department Employee to Fill Vacancy.132.380 - Examination of Candidates for Property Valuation Administrator -- Certificate.132.385 - Education Program by Department -- Certification Program for Administrators and Others.132.390 - Repealed, 1960.132.400 - Bond of Property Valuation Administrator.132.410 - Office Facilities for Property Valuation Administrator -- Records -- Working Hours.132.420 - Duties and Powers of Property Valuation Administrator.132.425 - Repealed, 1979.132.430 - Repealed, 1942.132.440 - Oath of Taxpayer on Listing Property.132.450 - Assessment -- Special Procedure and Provision for Assessing Real Property at Agricultural or Horticultural Value -- Election by Owner.132.452 - Declaring Moratorium by Government Units.132.454 - Tax Liability When Real Property Taxed as Agricultural or Horticultural Is Converted to Another Use.132.460 - Property Valuation Administrator, or Deputy, to Attend Hearing on Appealed Assessments -- Expenses.132.470 - Assessment of Property of Property Valuation Administrator and His Deputies.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.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.132.486 - Assessment System for Tangible Personal Property -- Administrative Regulations -- Appeals -- Effect of Appeal on Payment of Taxes.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.132.488 - Centralized Ad Valorem Tax System for Motorboats -- Access to Records.132.490 - Repealed, 2006.132.500 - Repealed, 2006.132.510 - Fiduciary's Report of Personal Property Held.132.520 - Repealed, 2006.132.530 - Preparation of Tax Rolls.132.540 - Repealed, 1949.132.550 - Repealed, 2020.132.560 - Repealed, 1966.132.570 - Attempts to Evade Taxation -- Penalty.132.580 - Repealed, 1949.132.585 - State Local Finance Officer to Provide Tax Rate Calculation Assistance.132.590 - Compensation of Administrator -- Salary Schedule -- Salary Adjustments -- Advancement in Grade -- Biennial Budget -- Allowances for Deputies -- Payments by Fiscal Court.132.591 - Repealed, 2000.132.595 - Repealed, 2000.132.597 - Expense Allowance for Property Valuation Administrators Who Meet Stipulated Requirements -- Annual Professional Instruction.132.600 - Repealed, 1974.132.601 - Administrator's Use of Local Funds Accruing to Office -- Bank Account -- Expenditures -- Supervision.132.605 - Purchase of Assessment Supplies and Equipment by County -- Purchase and Loan by Department of Revenue-- Maintenance.132.610 - Verification of Property Valuation Administrator's Claim for Services -- Affidavit.132.620 - Recovery of Compensation or Costs From Property Valuation Administrator for Unauthorized Assessment or Neglect of Duty -- Procedure -- Appeal.132.630 - Repealed, 1976.132.635 - Repealed, 2020.132.640 - Repealed, 1949.132.645 - Payment of Compensation to Property Valuation Administrator.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.132.660 - Emergency Assessments.132.670 - Mapping of Property -- Biennial Review by Department of Revenue.132.672 - Mapping Project Account -- Transfer of Funds.132.680 - Repealed, 1968.132.690 - Annual Revaluation of Real Property -- Quadrennial Examination of Real Property -- Methods of Examination -- Emergency Revaluation.132.700 - Repealed, 1980.132.710 - Repealed, 1962.132.720 - Definitions for Krs 132.260 and 132.751.132.730 - Mobile Homes and Recreational Vehicles Subject to Ad Valorem Taxation -- Exception.132.740 - Repealed, 1981.132.750 - Repealed, 1992.132.751 - Classification of Certain Mobile or Manufactured Homes and Certain Recreational Vehicles as Real Property.132.760 - Repealed, 2023.132.810 - Homestead Exemption -- Application -- Qualification.132.815 - Monthly Reports From Certified Electrical Inspectors -- Use of Information.132.820 - Assessment of Unmined Coal, Oil, and Gas Reserves Held Separately From Surface Real Property -- Exceptions -- Effect of Appeal on Payment of Taxes.132.825 - Listing of Property Required.132.4851 - Exemption for Portion of Motor Vehicle Property Taxes Computed on Increase in Value Between 2021 and 2023 Assessments -- Automatic Refund of Overpayment of Taxes.