Kentucky Revised Statutes

Ky. Rev. Stat. § 132.488 (2026)

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

✓ current as of May 2026

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(1) The assessment of all motorboats as defined in KRS 235.010 shall be administered in the same manner and according to the same procedures provided for motor vehicles in KRS 132.487. (2) The Energy and Environment Cabinet shall provide access to all records of motorboat registrations as necessary to prepare and maintain a complete tax roll of motorboats throughout each year. Effective: July 15, 2010 History: Amended 2010 Ky. Acts ch. 24, sec. 99, effective July 15, 2010. -- Created 1988 Ky. Acts ch. 163, sec. 1, effective January 1, 1990.

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).

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Marina Prop. Servs., Inc. v. Owens, 66 S.W.3d 698 (Ky. Ct. App. 2001). · cites it 2× “220(1) is the applicable statute and that KRS 132.488 and KRS 235.050(1), on which MPS bases its arguments, do not apply.”

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