Ky. Rev. Stat. Ann. § 132.488 - Centralized Ad Valorem Tax System for Motorboats -- Access to Records.

132.488 - Centralized Ad Valorem Tax System for Motorboats -- Access to Records.
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and Compensating Tax Rates -- Access to Records -- Property Valuation Administrator to Assess Motor Vehicles.132.490 - Repealed, 2006.

132.488 Centralized ad valorem tax system for motorboats -- Access to records.

  1. The assessment of all motorboats as defined in KRS 235.010 shall be administered in the same manner and according to the same procedures provided for motor vehicles in KRS 132.487.
  2. The Energy and Environment Cabinet shall provide access to all records of motorboat registrations as necessary to prepare and maintain a complete tax roll of motorboats throughout each year.

Effective: July 15, 2010

History: Amended 2010 Ky. Acts ch. 24, sec. 99, effective July 15, 2010. --Created 1988 Ky. Acts ch. 163, sec. 1, effective January 1, 1990.

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