Ky. Rev. Stat. » Chapter 132
Kentucky Revised Statutes

Ky. Rev. Stat. § 132.208 (2026)

Repealed, 2023

✓ current as of May 2026
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Catchline at repeal: Exemption of intangible personal property from state and local ad valorem taxes -- Local taxation permitted. History: Repealed 2023 Ky. Acts ch. 92, sec. 52, effective March 24, 2023. -- Amended 2005 Ky. Acts ch. 168, sec. 58, effective January 1, 2006. -- Created 2000 Ky. Acts ch. 327, sec. 9, effective July 14, 2000.

Notes of Decisions
Cited in 1 case, 2012–2012 · leading case: Dayton Power & Light Co. v. Dep't of Revenue, Fin. & Admin. Cabinet, 405 S.W.3d 527 (Ky. Ct. App. 2012).
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Dayton Power & Light Co. v. Dep't of Revenue, Fin. & Admin. Cabinet, 405 S.W.3d 527 (Ky. Ct. App. 2012). “Additionally, KRS 132.208 provides a state and local tax exemption for intangible personal property except that which is assessed under Chapter 136.”
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