Ky. Rev. Stat. » Chapter 136
Kentucky Revised Statutes

Ky. Rev. Stat. § 136.280 (2026)

Repealed, 1966

✓ current as of May 2026
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Catchline at repeal: Reports of banks and trust companies -- Taxes on shares and tangible property. History: Repealed 1996 Ky. Acts ch. 254, sec. 39, effective July 15, 1996. -- Amended 1990 Ky. Acts ch. 262, sec. 5, effective July 13, 1990; and ch. 476, Pt. V, sec. 357, effective July 13, 1990. -- Amended 1966 Ky. Acts ch. 159, sec. 2. -- Amended 1949 (1st Extra. Sess.) Ky. Acts ch. 4, sec. 18. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4019a-10.

Notes of Decisions
Cited in 5 cases, 1942–1973 · leading case: Owensboro Nat'l Bank v. Dep't of Revenue, 394 S.W.2d 461 (Ky. Ct. App. 1965).
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Owensboro Nat'l Bank v. Dep't of Revenue, 394 S.W.2d 461 (Ky. Ct. App. 1965). · cites it 7× “The statute enumerates the details of information required to be furnished in the report- Among the matters to be reported is the value of all tangible property located in this state.”
Ballard Cnty. v. Citizens State Bank of Wickliffe, 261 S.W.2d 420 (Ky. Ct. App. 1953). · cites it 3× “The Bank also filed with the Department of Revenue a report purportedly in compliance with KRS 136.280(1), but it was incomplete. The report omitted items required by the statute and the Bank ignored a request that it be completed.”
Cook v. Citizens State Bank of Wickliffe, 304 S.W.2d 931 (Ky. Ct. App. 1957). · cites it 2× “The bank also filed with the Department of Revenue a statistical statement as required by KRS 136.280 upon a form prescribed by the Department.”
First Indus. Plan v. Kentucky Bd. of Tax Appeals, 500 S.W.2d 70 (Ky. Ct. App. 1973). · cites it 2× “270 and KRS 136.280. The decision of the Board of Tax Appeals was upheld by the McCracken Circuit Court to which the taxpayer had appealed.”
Bd. of Sup'rs., Etc. v. Farmers Nat. Bank, Etc., 168 S.W.2d 371 (Ky. Ct. App. 1942). “Statutes; KRS 136.280. It is prescribed by Section 172 of the Constitution that all taxable property shall be assessed “at its fair cash value, estimated at the price it would bring at a fair voluntary sale.”
— Ky. Rev. Stat. § 136.280(1) — 2 cases
Ballard Cnty. v. Citizens State Bank of Wickliffe, 261 S.W.2d 420 (Ky. Ct. App. 1953). “The Bank also filed with the Department of Revenue a report purportedly in compliance with KRS 136.280(1), but it was incomplete. The report omitted items required by the statute and the Bank ignored a request that it be completed.”
Owensboro Nat'l Bank v. Dep't of Revenue, 394 S.W.2d 461 (Ky. Ct. App. 1965). “The statute enumerates the details of information required to be furnished in the report- Among the matters to be reported is the value of all tangible property located in this state.”
— Ky. Rev. Stat. § 136.280(2) — 2 cases
Owensboro Nat'l Bank v. Dep't of Revenue, 394 S.W.2d 461 (Ky. Ct. App. 1965). “The statute enumerates the details of information required to be furnished in the report- Among the matters to be reported is the value of all tangible property located in this state.”
Ballard Cnty. v. Citizens State Bank of Wickliffe, 261 S.W.2d 420 (Ky. Ct. App. 1953). “The Bank also filed with the Department of Revenue a report purportedly in compliance with KRS 136.280(1), but it was incomplete. The report omitted items required by the statute and the Bank ignored a request that it be completed.”
— Ky. Rev. Stat. § 136.280(3) — 1 case
Owensboro Nat'l Bank v. Dep't of Revenue, 394 S.W.2d 461 (Ky. Ct. App. 1965). “The statute enumerates the details of information required to be furnished in the report- Among the matters to be reported is the value of all tangible property located in this state.”
— Ky. Rev. Stat. § 136.280(4) — 2 cases
Owensboro Nat'l Bank v. Dep't of Revenue, 394 S.W.2d 461 (Ky. Ct. App. 1965). “The statute enumerates the details of information required to be furnished in the report- Among the matters to be reported is the value of all tangible property located in this state.”
Ballard Cnty. v. Citizens State Bank of Wickliffe, 261 S.W.2d 420 (Ky. Ct. App. 1953). “The Bank also filed with the Department of Revenue a report purportedly in compliance with KRS 136.280(1), but it was incomplete. The report omitted items required by the statute and the Bank ignored a request that it be completed.”
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