The portion of the assessed value of distilled spirits exempted from ad valorem taxes under KRS 132.140 shall not be included in the calculation of the local effort required for Support Education Excellence in Kentucky or the tax rate-setting process in KRS Chapter 160.
KRS 157.362
Portion of assessed value not included in calculation of local effort
Effective: June 27, 2025 History: Amended 2025 Ky
Official source: Kentucky General Assembly. Reproduced from public-domain Kentucky statutes; confirm against the official source for the current text. Not legal advice.