Kentucky Revised Statutes

Ky. Rev. Stat. § 132.227 (2026)

Situs of vehicle

✓ current as of May 2026

Find cases: SyfertCases citing this section KY-LRCapps.legislature.ky.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

The taxable situs of a motor vehicle is presumed to be the county of registration as of the assessment date. Effective: January 1, 1984 History: Amended 1982 Ky. Acts ch. 264, sec. 1, effective January 1, 1984. -- Amended 1980 Ky. Acts ch. 240, sec. 6, effective July 15, 1980. -- Created 1978 Ky. Acts ch. 371, sec. 5, effective January 1, 1981.

Notes of Decisions

Cited in 1 case, 2001–2001 · leading case: Marina Prop. Servs., Inc. v. Owens, 66 S.W.3d 698 (Ky. Ct. App. 2001).

Sort: Relevance Newest Treatment

Marina Prop. Servs., Inc. v. Owens, 66 S.W.3d 698 (Ky. Ct. App. 2001). “” Even more specifically, KRS 132.227 provides that the taxable situs of a motor vehicle is presumed to be its county of registration.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.