Ky. Rev. Stat. Ann. § 140.340 - Reporting of Qualified Real Estate at Agricultural or Horticultural Value.

140.340 - Reporting of Qualified Real Estate at Agricultural or Horticultural Value.140.340 - Reporting of Qualified Real Estate at Agricultural or Horticultural Value.

140.330 - Land Presumed Assessed at Agricultural Value -- Procedure When Not so Assessed.140.350 - Issuance of Tax Waivers -- Liens -- Procedure.

140.340 Reporting of qualified real estate at agricultural or horticultural value. The person responsible for filing the inheritance tax return for a decedent's estate and who elects to report qualified real estate at its agricultural or horticultural value shall in addition report the fair market value of the qualified real estate. Effective: July 1, 1978 History: Created 1978 Ky. Acts ch. 138, sec. 9, effective July 1, 1978.

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