Cities may, by ordinance, impose license taxes on motor trucks, truck-tractors, semitrailers and trailers and require that registration plates issued as evidence of the licenses be affixed to the vehicle in some conspicuous place as prescribed by ordinance. No new or increased license tax on motor trucks, truck-tractors, semitrailers and trailers shall be effective unless the owners thereof or licensees are mailed notice of the new tax at least ten (10) days prior to the effective date of the tax.
KRS 186.270
City license taxes on trucks, tractors and trailers -- Notice of new or increased tax
Applied in 2 court decisions — leading case Hertz Drivurself Stations, Inc. v. City of Louisville (1943)
Most recently applied in H. H. Leet Furniture Co. v. City of Richmond (January 1962)
History: Amended 1964 Ky
Official source: Kentucky General Assembly. Reproduced from public-domain Kentucky statutes; confirm against the official source for the current text. Not legal advice.