(1) The board of aldermen may annually provide by ordinance for the assessment of all real and personal property that is subject to city taxation, except such property as is required by law to be assessed by some other agency. Except as provided in KRS 91.620 to 91.680, the city assessor shall assess all such property at its fair cash value as of July 1 of each year.
(2) For the purpose of assessment:
(a) "Land" means the soil.
(b) "Improvements" means everything built on or attached to the soil.
(c) "Personal property" means all articles other than improvements to land.
(3) Improvements owned by a tenant may be assessed in his name apart from the land. Effective: October 1, 1942 History: Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 2980, 2984.
Notes of Decisions
Broadway & Fourth Avenue Realty Co. v. City of Louisville, 197 S.W.2d 238 (Ky. Ct. App. 1946).
“See KRS 91.310. Although appellant’s contract provided that the lessor should own the subject buildings as erected and should have them in actual possession in the year 2027, yet we must not become entangled in the skillfully drawn verbal web of language employed in the…”
Price v. City of Louisville, 237 S.W.2d 840 (Ky. Ct. App. 1951).
· cites it 3× “The Chancellor found that, to the extent the provisions of KRS 91.310 are in conflict with‘ the provisions of KRS 132.”
— Ky. Rev. Stat. § 91.310(1) — 1 case
Price v. City of Louisville, 237 S.W.2d 840 (Ky. Ct. App. 1951).
“The Chancellor found that, to the extent the provisions of KRS 91.310 are in conflict with‘ the provisions of KRS 132.”
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