Kentucky Revised Statutes

Ky. Rev. Stat. § 132.750 (2026)

Repealed, 1992

✓ current as of May 2026
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Catchline at repeal: When mobile home classified as real estate. History: Repealed 1992 Ky. Acts ch. 338, sec. 28, effective July 14, 1992. -- Repealed and reenacted 1990 Ky. Acts ch. 476, Pt. V, sec. 334, effective July 13, 1990. -- Amended 1982 Ky. Acts ch. 395, sec. 25. -- Created 1962 Ky. Acts ch. 262, sec. 5. History for alternate version of KRS 132.750: Repealed 1990 Ky. Acts ch. 476, sec.

616. -- Amended 1982 Ky. Acts ch. 395, sec. 6. -- Created 1962 Ky. Acts ch. 262, sec. 5. Catchline at repeal: When mobile home or recreational vehicle classified as real estate.

Notes of Decisions
Cited in 1 case, 1985–1985 · leading case: Home Folks Mobile Homes, Inc. v. Revenue Cabinet, 700 S.W.2d 75 (Ky. Ct. App. 1985).
Home Folks Mobile Homes, Inc. v. Revenue Cabinet, 700 S.W.2d 75 (Ky. Ct. App. 1985). · cites it 4× “HAYES, Chief Judge: This is an appeal from an opinion and order of the Daviess Circuit Court affirming a ruling of the Board of Tax Appeals which held that KRS 132.750, as amended in 1982, does not exempt mobile homes from the sales tax law imposed under KRS 139.”
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