010. Definitions for chapter.

011. Repealed, 1992. [Repealed]

012. "Abandoned urban property" defined -- Classification as real property for tax purposes.

015. List of real property additions and deletions to tax rolls to be maintained by property valuation administrator.

017. Recall petition -- Requirements and procedures -- Reconsideration -- Election -- Second billing.

018. Reduction of tax rate on personal property.

020. State ad valorem taxes.

0225. Deadline for establishing final tax rate -- Exemption -- Procedure if increased revenue is greater than four percent.

023. Limits for special purpose governmental entities -- Procedure for exceeding limits.

024. Limits for special purpose governmental entities on personal property tax rate.

025. Cumulative increase for 1982-83 only by taxing district -- Limit -- Public hearing and recall provisions not applicable.

027. City and urban-county government tax rate limitation -- Levy exceeding compensating tax rate subject to recall vote or reconsideration.

028. Rate on business inventories levied by a city or urban-county government -- Exception.

029. Limits for city and urban-county government on personal property tax rate.

0291. Repealed, 1990. [Repealed]

030. Financial institution deposit tax.

040. Financial institutions to report and pay tax -- Lien.

043. Repealed, effective January 1, 2006. [Repealed]

047. Repealed, effective January 1, 2006. [Repealed]

050. Repealed, effective January 1, 2006. [Repealed]

060. Repealed, effective January 1, 2006. [Repealed]

070. Repealed, effective January 1, 2006. [Repealed]

080. Repealed, effective January 1, 2006. [Repealed]

090. Repealed, effective January 1, 2006. [Repealed]

095. Repealed, 2000. [Repealed]

097. Exemption from state ad valorem tax of personal property held for shipment out of state.

099. Local taxation of personal property held for shipment out of state -- Definitions.

100. Referendum on act classifying property for taxation -- Petition.

110. Certification of petition for referendum -- Publication of act.

120. Certification of question -- Vote on referendum -- Certification and publication of results -- Expenses.

130. Distilled spirits in bonded warehouses to be reported by proprietor or custodian.

140. Assessment of distilled spirits by department.

150. Valuation of distilled spirits certified to county clerks -- Local tax rate.

160. Taxes on distilled spirits and spirits on which federal taxes not paid, when due -- Removal of spirits -- Interest.

170. Repealed, 1966. [Repealed]

180. Liability for distilled spirits tax.

185. Repealed, 1966. [Repealed]

190. Property subject to taxation -- Situs.

191. Valid valuation methods -- Minimum applicable appraisal standards.

192. Property tax exemption reciprocity.

193. Assessment of possessory interests in tax-exempt personal property -- Lessee's liability.

195. Assessment of possessory interest in tax-exempt real or personal property -- Lessee's liability.

200. Property subject to state tax only.

203. Repealed, 1992. [Repealed]

205. Exemption of bridges built by adjoining state, United States or commission created by Act of Congress over boundary line stream -- Bonds.

208. Exemption of intangible personal property from state and local ad valorem taxes -- Local taxation permitted.

210. Exemption of fraternal benefit societies' funds.

215. Repealed, effective January 1, 2006. [Repealed]

216. Repealed, effective January 1, 2006. [Repealed]

220. Assessment dates -- Listing -- Owner -- Liability -- Exemptions, listing, annual review.

225. Repealed, 1980. [Repealed]

227. Situs of vehicle.

230. Information to be given in listing property for taxation -- Correction of error or informality.

240. Repealed, effective January 1, 2006. [Repealed]

250. Repealed, 1949. [Repealed]

260. Rental space for parking mobile homes and recreational vehicles -- Report -- Right to inspect.

270. Reporting and assessment of property held in pawn or pledge -- Lien.

275. Public utilities in county containing city of first class or consolidated local government to give property valuation administrator information concerning customers.

280. County tax levy to be based on state assessment -- Exception for special taxing district.

285. Use by city of county assessment allowance for costs -- City's power in adopting procedures to use county assessment -- Appropriation.

290. Omitted property, what constitutes -- Periods within which it may be assessed retroactively -- Penalties and interest.

300. Repealed, effective January 1, 2006. [Repealed]

310. Listing and assessment of omitted property -- Notice -- Appeal -- Penalties.

320. Listing of omitted property with department -- Appeal - Collection and distribution of tax -- Deduction of fee from distribution.

330. Action by Department of Revenue to assess omitted property.

340. Order of county judge/executive assessing omitted property -- Certifying of assessment -- Penalties -- Collection.

350. County attorney shall assist in tax assessment proceedings in court -- Compensation.

360. Reopening and increase of assessment -- Notice -- Protest -- Appeal.

365. Repealed, 1978. [Repealed]

370. Property valuation administrator's status as state official -- Election -- Qualification -- Terms -- Removal -- Accrued leave and compensatory time.

375. Designation of qualified department employee to fill vacancy.

380. Examination of candidates for property valuation administrator -- Certificate.

385. Education program by department -- Certification program for administrators and others.

390. Repealed, 1960. [Repealed]

400. Bond of property valuation administrator.

410. Office facilities for property valuation administrator -- Records -- Working hours.

420. Duties and powers of property valuation administrator.

425. Repealed, 1979. [Repealed]

430. Repealed 1942.

440. Oath of taxpayer on listing property.

450. Assessment -- Special procedure and provision for assessing real property at agricultural or horticultural value -- Election by owner.

452. Declaring moratorium by government units.

454. Tax liability when real property taxed as agricultural or horticultural is converted to another use.

460. Property valuation administrator, or deputy, to attend hearing on appealed assessments -- Expenses.

470. Assessment of property of property valuation administrator and his deputies.

480. Monthly report of real estate conveyances by county clerk to property valuation administrator -- Compensation of clerk -- Inclusion of in-care-of address in records.

485. Motor vehicle registration as consent to assess -- Ownership -- Assessment of vehicle purchased and registered in different years -- Exemptions.

486. Assessment system for tangible personal property -- Administrative regulations -- Appeals -- Effect of appeal on payment of taxes.

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.

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

490. Repealed, effective January 1, 2006. [Repealed]

500. Repealed, effective January 1, 2006. [Repealed]

510. Fiduciary's report of personal property held.

520. Repealed, effective January 1, 2006. [Repealed]

530. Preparation of tax rolls.

540. Repealed, 1949. [Repealed]

550. County clerk to compute amount due from each taxpayer -- Compensation of clerk.

560. Repealed, 1966. [Repealed]

570. Attempts to evade taxation -- Penalty.

580. Repealed, 1949. [Repealed]

585. State local finance officer to provide tax rate calculation assistance.

590. Compensation of administrator -- Salary schedule -- Salary adjustments -- Advancement in grade -- Biennial budget -- Allowances for deputies -- Payments by fiscal court.

591. Repealed, 2000. [Repealed]

595. Repealed, 2000. [Repealed]

597. Expense allowance for property valuation administrators who meet stipulated requirements -- Annual professional instruction.

600. Repealed, 1974. [Repealed]

601. Administrator's use of local funds accruing to office -- Bank account -- Expenditures -- Supervision.

605. Purchase of assessment supplies and equipment by county -- Purchase and loan by Department of Revenue-- Maintenance.

610. Verification of property valuation administrator's claim for services -- Affidavit.

620. Recovery of compensation or costs from property valuation administrator for unauthorized assessment or neglect of duty -- Procedure -- Appeal.

630. Repealed, 1976. [Repealed]

635. Application of KRS 132.590 and 132.630 to urban-county governments and consolidated local governments.

640. Repealed, 1949. [Repealed]

645. Payment of compensation to property valuation administrator.

650. Informality or irregularity does not vitiate assessment or tax bills -- Failure of property valuation administrator to call on taxpayer or perform duties on time does not make assessment void.

660. Emergency assessments.

670. Mapping of property -- Biennial review by Department of Revenue.

672. Mapping project account -- Transfer of funds.

680. Repealed, 1968. [Repealed]

690. Annual revaluation of real property -- Quadrennial physical examination of real property.

700. Repealed, 1980. [Repealed]

710. Repealed, 1962. [Repealed]

720. Definitions for KRS 132.260 and 132.751.

730. Mobile homes and recreational vehicles subject to ad valorem taxation -- Exception.

740. Repealed, effective January 1, 1981. [Repealed]

750. Repealed, 1992. [Repealed]

751. Classification of certain mobile or manufactured homes and certain recreational vehicles as real property.

760. Exemption from ad valorem taxes for trucks, tractors, buses, and trailers used both in and outside Kentucky and subject to KRS 136.188 fee.

810. Homestead exemption -- Application -- Qualification.

815. Monthly reports from certified electrical inspectors -- Use of information.

820. Assessment of unmined coal, oil, and gas reserves held separately from surface real property -- Exceptions -- Effect of appeal on payment of taxes.

825. Listing of property required.

Penalties

990. Penalties.