Ky. Rev. Stat. Ann. § 132.452 - Declaring Moratorium by Government Units.

132.452 - Declaring Moratorium by Government Units.
132.450 - Assessment -- Special Procedure and Provision for Assessing Real Property at Agricultural or Horticultural Value -- Election by Owner.132.454 - Tax Liability When Real Property Taxed as Agricultural or Horticultural Is Converted to Another Use.

132.452 Declaring moratorium by government units.

A county, municipal or urban-county government may declare property assessment or reassessment moratoriums for qualifying units of real property subject to the provisions of KRS Chapter 99, KRS 132.010 and 132.190.

Effective: July 15, 1982

History:

Created 1982 Ky. Acts ch. 327, sec. 4, effective July 15, 1982.

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