The taxable situs of a motor vehicle is presumed to be the county of registration as of the assessment date.
KRS 132.227
Situs of vehicle
Applied in 1 court decision — leading case Marina Property Services, Inc. v. Owens (2001)
Most recently applied in Marina Property Services, Inc. v. Owens (November 2001)
Effective: January 1, 1984 History: Amended 1982 Ky
Official source: Kentucky General Assembly. Reproduced from public-domain Kentucky statutes; confirm against the official source for the current text. Not legal advice.