Kentucky Revised Statutes

Ky. Rev. Stat. § 183.138 (2026)

Title to property acquired by board -- Tax exemptions

✓ current as of May 2026

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The title to all property acquired by the board may vest in the board or in any other governmental unit owning, operating or controlling an airport, or which has established an air board under this chapter, or in the cabinet. All property acquired for the establishment and maintenance of an airport shall be exempt from taxation and assessment to the same extent as other property used for public purposes. All fees charged by the board or collected by the board for the admission to or use of the airport or its facilities shall also be exempt from taxation. History: Amended 1964 Ky. Acts ch. 134, sec. 9. -- Created 1960 Ky. Acts ch. 179, sec. 38.

Notes of Decisions

Cited in 3 cases, 1965–1996 · leading case: Stand. Oil Co. v. Boone Cnty. Bd. of Supervisors, 562 S.W.2d 83 (Ky. 1978).

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Stand. Oil Co. v. Boone Cnty. Bd. of Supervisors, 562 S.W.2d 83 (Ky. 1978). “KRS 183.138 provides that all property “acquired for the establishment and maintenance of [an] airport shall be exempt from taxation and assessment to the same extent as other property used for public purposes.”

Pike Cnty. Bd. of Assessment Appeals & Revenue Cabinet v. Friend, 932 S.W.2d 378 (Ky. Ct. App. 1996). · cites it 4× “195(1) in conjunction with KRS 183.138. KRS 183.138 provides in pertinent part: All property acquired for the establishment and maintenance of an airport shall be exempt from taxation and assessment to the same extent as other property used for public purposes.”

Kentucky Tax Comm'n v. Jefferson Motel, Inc., 387 S.W.2d 293 (Ky. Ct. App. 1965). “In order to make possible the financing that was required for construction of the motel, Jefferson and the Air Board entered into a contractual arrangement whereby (1) the Air Board conveyed 10 acres of relatively unimproved ground to Jefferson, (2) Jefferson built a 198-unit…”

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