132.010 Definitions for chapter.
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132.010 Definitions for chapter. As used in this chapter, unless the context otherwise requires: <br>(1) "Department" means the Department of Revenue; <br>(2) "Taxpayer" means any person made liable by law to file a return or pay a tax; <br>(3) "Real property" includes all lands within this state and improvements thereon; <br>(4) "Personal property" includes every species and character of property, tangible and intangible, other than real property; (5) "Resident" means any person who has taken up a place of abode within this state with the intention of continuing to abide in this state; any person who has had his <br>actual or habitual place of abode in this state for the larger portion of the twelve <br>(12) months next preceding the date as of which an assessment is due to be made <br>shall be deemed to have intended to become a resident of this state; (6) "Compensating tax rate" means that rate which, rounded to the next higher one-tenth of one cent ($0.001) per one hundred dollars ($100) of assessed value and <br>applied to the current year's assessment of the property subject to taxation by a <br>taxing district, excluding new property and personal property, produces an amount <br>of revenue approximately equal to that produced in the preceding year from real <br>property. However, in no event shall the compensating tax rate be a rate which, <br>when applied to the total current year assessment of all classes of taxable property, <br>produces an amount of revenue less than was produced in the preceding year from <br>all classes of taxable property. For purposes of this subsection, "property subject to <br>taxation" means the total fair cash value of all property subject to full local rates, <br>less the total valuation exempted from taxation by the homestead exemption <br>provision of the Constitution and the difference between the fair cash value and <br>agricultural or horticultural value of agricultural or horticultural land; (7) "Net assessment growth" means the difference between: (a) The total valuation of property subject to taxation by the county, city, school district, or special district in the preceding year, less the total valuation <br>exempted from taxation by the homestead exemption provision of the <br>Constitution in the current year over that exempted in the preceding year, and (b) The total valuation of property subject to taxation by the county, city, school district, or special district for the current year; (8) "New property" means the net difference in taxable value between real property additions and deletions to the property tax roll for the current year. "Real property <br>additions" shall mean: <br>(a) Property annexed or incorporated by a municipal corporation, or any other taxing jurisdiction; however, this definition shall not apply to property <br>acquired through the merger or consolidation of school districts, or the <br>transfer of property from one (1) school district to another; (b) Property, the ownership of which has been transferred from a tax-exempt entity to a nontax-exempt entity; (c) The value of improvements to existing nonresidential property; (d) The value of new residential improvements to property; <br>(e) The value of improvements to existing residential property when the improvement increases the assessed value of the property by fifty percent <br>(50%) or more; (f) Property created by the subdivision of unimproved property, provided, that when such property is reclassified from farm to subdivision by the property <br>valuation administrator, the value of such property as a farm shall be a <br>deletion from that category; (g) Property exempt from taxation, as an inducement for industrial or business use, at the expiration of its tax exempt status; (h) Property, the tax rate of which will change, according to the provisions of KRS 82.085, to reflect additional urban services to be provided by the taxing <br>jurisdiction, provided, however, that such property shall be considered "real <br>property additions" only in proportion to the additional urban services to be <br>provided to the property over the urban services previously provided; and (i) The value of improvements to real property previously under assessment moratorium. "Real property deletions" shall be limited to the value of real property removed <br>from, or reduced over the preceding year on, the property tax roll for the current <br>year; (9) "Agricultural land" means: (a) Any tract of land, including all income-producing improvements, of at least ten (10) contiguous acres in area used for the production of livestock, <br>livestock products, poultry, poultry products and/or the growing of tobacco <br>and/or other crops including timber; (b) Any tract of land, including all income-producing improvements, of at least five (5) contiguous acres in area commercially used for aquaculture; or (c) Any tract of land devoted to and meeting the requirements and qualifications for payments pursuant to agriculture programs under an agreement with the <br>state or federal government; (10) "Horticultural land" means any tract of land, including all income-producing improvements, of at least five (5) contiguous acres in area commercially used for <br>the cultivation of a garden, orchard, or the raising of fruits or nuts, vegetables, <br>flowers, or ornamental plants; (11) "Agricultural or horticultural value" means the use value of "agricultural or horticultural land" based upon income-producing capability and comparable sales of <br>farmland purchased for farm purposes where the price is indicative of farm use <br>value, excluding sales representing purchases for farm expansion, better <br>accessibility, and other factors which inflate the purchase price beyond farm use <br>value, if any, considering the following factors as they affect a taxable unit: <br>(a) Relative percentages of tillable land, pasture land, and woodland; <br>(b) Degree of productivity of the soil; (c) Risk of flooding; <br>(d) Improvements to and on the land that relate to the production of income; <br>(e) Row crop capability including allotted crops other than tobacco; <br>(f) Accessibility to all-weather roads and markets; and <br>(g) Factors which affect the general agricultural or horticultural economy, such as: interest, price of farm products, cost of farm materials and supplies, labor, <br>or any economic factor which would affect net farm income; (12) "Deferred tax" means the difference in the tax based on agricultural or horticultural value and the tax based on fair cash value; (13) "Homestead" means real property maintained as the permanent residence of the owner with all land and improvements adjoining and contiguous thereto including <br>but not limited to lawns, drives, flower or vegetable gardens, outbuildings, and all <br>other land connected thereto; (14) "Residential unit" means all or that part of real property occupied as the permanent residence of the owner; (15) "Special benefits" are those which are provided by public works not financed through the general tax levy but through special assessments against the benefited <br>property; (16) "Mobile home" means a structure, transportable in one (1) or more sections, which when erected on site measures eight (8) body feet or more in width and thirty-two <br>(32) body feet or more in length, and which is built on a permanent chassis and <br>designed to be used as a dwelling, with or without a permanent foundation, when <br>connected to the required utilities, and includes the plumbing, heating, air-<br>conditioning, and electrical systems contained therein. It may be used as a place of <br>residence, business, profession, or trade by the owner, lessee, or their assigns and <br>may consist of one (1) or more units that can be attached or joined together to <br>comprise an integral unit or condominium structure; (17) "Recreational vehicle" means a vehicular type unit primarily designed as temporary living quarters for recreational, camping, or travel use, which either has its own <br>motive power or is mounted on or drawn by another vehicle. The basic entities are: <br>travel trailer, camping trailer, truck camper, and motor home. <br>(a) Travel trailer: A vehicular unit, mounted on wheels, designed to provide temporary living quarters for recreational, camping, or travel use, and of such <br>size or weight as not to require special highway movement permits when <br>drawn by a motorized vehicle, and with a living area of less than two hundred <br>twenty (220) square feet, excluding built-in equipment (such as wardrobes, <br>closets, cabinets, kitchen units or fixtures) and bath and toilet rooms. (b) Camping trailer: A vehicular portable unit mounted on wheels and constructed with collapsible partial side walls which fold for towing by another vehicle <br>and unfold at the camp site to provide temporary living quarters for <br>recreational, camping, or travel use. (c) Truck camper: A portable unit constructed to provide temporary living quarters for recreational, travel, or camping use, consisting of a roof, floor, and sides, designed to be loaded onto and unloaded from the bed of a pick-up <br>truck. (d) Motor home: A vehicular unit designed to provide temporary living quarters for recreational, camping, or travel use built on or permanently attached to a <br>self-propelled motor vehicle chassis or on a chassis cab or van which is an <br>integral part of the completed vehicle; (18) "Hazardous substances" shall have the meaning provided in KRS 224.01-400; <br>(19) "Pollutant or contaminant" shall have the meaning provided in KRS 224.01-400; <br>(20) "Release" shall have the meaning as provided in either or both KRS 224.01-400 and KRS 224.60-115; (21) "Qualifying voluntary environmental remediation property" means real property subject to the provisions of KRS 224.01-400 and 224.01-405, or 224.60-135 where <br>the Energy and Environment Cabinet has made a determination that: <br>(a) All releases of hazardous substances, pollutants, contaminants, petroleum, or petroleum products at the property occurred prior to the property owner's <br>acquisition of the property; (b) The property owner has made all appropriate inquiry into previous ownership and uses of the property in accordance with generally accepted practices prior <br>to the acquisition of the property; (c) The property owner or a responsible party has provided all legally required notices with respect to hazardous substances, pollutants, contaminants, <br>petroleum, or petroleum products found at the property; (d) The property owner is in compliance with all land use restrictions and does not impede the effectiveness or integrity of any institutional control; (e) The property owner complied with any information request or administrative subpoena under KRS Chapter 224; and (f) The property owner is not affiliated with any person who is potentially liable for the release of hazardous substances, pollutants, contaminants, petroleum, <br>or petroleum products on the property pursuant to KRS 224.01-400, 224.01-<br>405, or 224.60-135, through: <br>1. Direct or indirect familial relationship; 2. Any contractual, corporate, or financial relationship, excluding <br>relationships created by instruments conveying or financing title or by <br>contracts for sale of goods or services; or 3. Reorganization of a business entity that was potentially liable; (22) "Intangible personal property" means stocks, mutual funds, money market funds, bonds, loans, notes, mortgages, accounts receivable, land contracts, cash, credits, <br>patents, trademarks, copyrights, tobacco base, allotments, annuities, deferred <br>compensation, retirement plans, and any other type of personal property that is not <br>tangible personal property; and (23) (a) "County" shall also mean a charter county government; (b) "Fiscal court" shall also mean the legislative body of a charter county government; and (c) "County judge/executive" shall also mean the chief executive officer of a charter county government. Effective: July 15, 2010 <br>History: Amended 2010 Ky. Acts ch. 24, sec. 96, effective July 15, 2010; and ch. 95, sec. 1, effective July 15, 2010. -- Amended 2007 Ky. Acts ch. 100, sec. 1, effective <br>June 26, 2007. -- Amended 2005 Ky. Acts ch. 85, sec. 169, effective June 20, 2005; <br>and ch. 168, sec. 54(18) effective January 1, 2005, and sec. 54(19), effective January <br>1, 2006. -- Amended 2002 Ky. Acts ch. 198, sec. 1, effective July 15, 2002. -- <br>Amended 1994 Ky. 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PDF...\u003c/div\u003e\u003cscript type=\"text/javascript\"\u003e var pdf_url = 'https://law.justia.com/codes/kentucky/2009/132-00/pdf/010.pdf'; $(document).ready(function() { var embedwindow = $(\"#embed_document\"); if ($.browser.msie){ embedwindow.html('\u003cembed src=\"'+pdf_url+'\" width=\"100%\" height=\"100%\"\u003e\u003c/embed\u003e'); } else { embedwindow.html('\u003ciframe style=\"width:100%; height:100%;\" src=\"https://docs.google.com/gview?url='+window.escape(pdf_url)+'\u0026embedded=true\" frameborder=\"0\"\u003e\u003c/iframe\u003e'); } });\u003c/script\u003e\u003cbr\u003e\u003cbr\u003e\u003cnoframes\u003e132.010 Definitions for chapter. As used in this chapter, unless the context otherwise requires: \u003cbr\u003e(1) \u0026quot;Department\u0026quot; means the Department of Revenue; \u003cbr\u003e(2) \u0026quot;Taxpayer\u0026quot; means any person made liable by law to file a return or pay a tax; \u003cbr\u003e(3) \u0026quot;Real property\u0026quot; includes all lands within this state and improvements thereon; \u003cbr\u003e(4) \u0026quot;Personal property\u0026quot; includes every species and character of property, tangible and intangible, other than real property; (5) \u0026quot;Resident\u0026quot; means any person who has taken up a place of abode within this state with the intention of continuing to abide in this state; any person who has had his \u003cbr\u003eactual or habitual place of abode in this state for the larger portion of the twelve \u003cbr\u003e(12) months next preceding the date as of which an assessment is due to be made \u003cbr\u003eshall be deemed to have intended to become a resident of this state; (6) \u0026quot;Compensating tax rate\u0026quot; means that rate which, rounded to the next higher one-tenth of one cent (\u0026#36;0.001) per one hundred dollars (\u0026#36;100) of assessed value and \u003cbr\u003eapplied to the current year's assessment of the property subject to taxation by a \u003cbr\u003etaxing district, excluding new property and personal property, produces an amount \u003cbr\u003eof revenue approximately equal to that produced in the preceding year from real \u003cbr\u003eproperty. However, in no event shall the compensating tax rate be a rate which, \u003cbr\u003ewhen applied to the total current year assessment of all classes of taxable property, \u003cbr\u003eproduces an amount of revenue less than was produced in the preceding year from \u003cbr\u003eall classes of taxable property. For purposes of this subsection, \u0026quot;property subject to \u003cbr\u003etaxation\u0026quot; means the total fair cash value of all property subject to full local rates, \u003cbr\u003eless the total valuation exempted from taxation by the homestead exemption \u003cbr\u003eprovision of the Constitution and the difference between the fair cash value and \u003cbr\u003eagricultural or horticultural value of agricultural or horticultural land; (7) \u0026quot;Net assessment growth\u0026quot; means the difference between: (a) The total valuation of property subject to taxation by the county, city, school district, or special district in the preceding year, less the total valuation \u003cbr\u003eexempted from taxation by the homestead exemption provision of the \u003cbr\u003eConstitution in the current year over that exempted in the preceding year, and (b) The total valuation of property subject to taxation by the county, city, school district, or special district for the current year; (8) \u0026quot;New property\u0026quot; means the net difference in taxable value between real property additions and deletions to the property tax roll for the current year. \u0026quot;Real property \u003cbr\u003eadditions\u0026quot; shall mean: \u003cbr\u003e(a) Property annexed or incorporated by a municipal corporation, or any other taxing jurisdiction; however, this definition shall not apply to property \u003cbr\u003eacquired through the merger or consolidation of school districts, or the \u003cbr\u003etransfer of property from one (1) school district to another; (b) Property, the ownership of which has been transferred from a tax-exempt entity to a nontax-exempt entity; (c) The value of improvements to existing nonresidential property; (d) The value of new residential improvements to property; \u003cbr\u003e(e) The value of improvements to existing residential property when the improvement increases the assessed value of the property by fifty percent \u003cbr\u003e(50%) or more; (f) Property created by the subdivision of unimproved property, provided, that when such property is reclassified from farm to subdivision by the property \u003cbr\u003evaluation administrator, the value of such property as a farm shall be a \u003cbr\u003edeletion from that category; (g) Property exempt from taxation, as an inducement for industrial or business use, at the expiration of its tax exempt status; (h) Property, the tax rate of which will change, according to the provisions of KRS 82.085, to reflect additional urban services to be provided by the taxing \u003cbr\u003ejurisdiction, provided, however, that such property shall be considered \u0026quot;real \u003cbr\u003eproperty additions\u0026quot; only in proportion to the additional urban services to be \u003cbr\u003eprovided to the property over the urban services previously provided; and (i) The value of improvements to real property previously under assessment moratorium. \u0026quot;Real property deletions\u0026quot; shall be limited to the value of real property removed \u003cbr\u003efrom, or reduced over the preceding year on, the property tax roll for the current \u003cbr\u003eyear; (9) \u0026quot;Agricultural land\u0026quot; means: (a) Any tract of land, including all income-producing improvements, of at least ten (10) contiguous acres in area used for the production of livestock, \u003cbr\u003elivestock products, poultry, poultry products and/or the growing of tobacco \u003cbr\u003eand/or other crops including timber; (b) Any tract of land, including all income-producing improvements, of at least five (5) contiguous acres in area commercially used for aquaculture; or (c) Any tract of land devoted to and meeting the requirements and qualifications for payments pursuant to agriculture programs under an agreement with the \u003cbr\u003estate or federal government; (10) \u0026quot;Horticultural land\u0026quot; means any tract of land, including all income-producing improvements, of at least five (5) contiguous acres in area commercially used for \u003cbr\u003ethe cultivation of a garden, orchard, or the raising of fruits or nuts, vegetables, \u003cbr\u003eflowers, or ornamental plants; (11) \u0026quot;Agricultural or horticultural value\u0026quot; means the use value of \u0026quot;agricultural or horticultural land\u0026quot; based upon income-producing capability and comparable sales of \u003cbr\u003efarmland purchased for farm purposes where the price is indicative of farm use \u003cbr\u003evalue, excluding sales representing purchases for farm expansion, better \u003cbr\u003eaccessibility, and other factors which inflate the purchase price beyond farm use \u003cbr\u003evalue, if any, considering the following factors as they affect a taxable unit: \u003cbr\u003e(a) Relative percentages of tillable land, pasture land, and woodland; \u003cbr\u003e(b) Degree of productivity of the soil; (c) Risk of flooding; \u003cbr\u003e(d) Improvements to and on the land that relate to the production of income; \u003cbr\u003e(e) Row crop capability including allotted crops other than tobacco; \u003cbr\u003e(f) Accessibility to all-weather roads and markets; and \u003cbr\u003e(g) Factors which affect the general agricultural or horticultural economy, such as: interest, price of farm products, cost of farm materials and supplies, labor, \u003cbr\u003eor any economic factor which would affect net farm income; (12) \u0026quot;Deferred tax\u0026quot; means the difference in the tax based on agricultural or horticultural value and the tax based on fair cash value; (13) \u0026quot;Homestead\u0026quot; means real property maintained as the permanent residence of the owner with all land and improvements adjoining and contiguous thereto including \u003cbr\u003ebut not limited to lawns, drives, flower or vegetable gardens, outbuildings, and all \u003cbr\u003eother land connected thereto; (14) \u0026quot;Residential unit\u0026quot; means all or that part of real property occupied as the permanent residence of the owner; (15) \u0026quot;Special benefits\u0026quot; are those which are provided by public works not financed through the general tax levy but through special assessments against the benefited \u003cbr\u003eproperty; (16) \u0026quot;Mobile home\u0026quot; means a structure, transportable in one (1) or more sections, which when erected on site measures eight (8) body feet or more in width and thirty-two \u003cbr\u003e(32) body feet or more in length, and which is built on a permanent chassis and \u003cbr\u003edesigned to be used as a dwelling, with or without a permanent foundation, when \u003cbr\u003econnected to the required utilities, and includes the plumbing, heating, air-\u003cbr\u003econditioning, and electrical systems contained therein. It may be used as a place of \u003cbr\u003eresidence, business, profession, or trade by the owner, lessee, or their assigns and \u003cbr\u003emay consist of one (1) or more units that can be attached or joined together to \u003cbr\u003ecomprise an integral unit or condominium structure; (17) \u0026quot;Recreational vehicle\u0026quot; means a vehicular type unit primarily designed as temporary living quarters for recreational, camping, or travel use, which either has its own \u003cbr\u003emotive power or is mounted on or drawn by another vehicle. The basic entities are: \u003cbr\u003etravel trailer, camping trailer, truck camper, and motor home. \u003cbr\u003e(a) Travel trailer: A vehicular unit, mounted on wheels, designed to provide temporary living quarters for recreational, camping, or travel use, and of such \u003cbr\u003esize or weight as not to require special highway movement permits when \u003cbr\u003edrawn by a motorized vehicle, and with a living area of less than two hundred \u003cbr\u003etwenty (220) square feet, excluding built-in equipment (such as wardrobes, \u003cbr\u003eclosets, cabinets, kitchen units or fixtures) and bath and toilet rooms. (b) Camping trailer: A vehicular portable unit mounted on wheels and constructed with collapsible partial side walls which fold for towing by another vehicle \u003cbr\u003eand unfold at the camp site to provide temporary living quarters for \u003cbr\u003erecreational, camping, or travel use. (c) Truck camper: A portable unit constructed to provide temporary living quarters for recreational, travel, or camping use, consisting of a roof, floor, and sides, designed to be loaded onto and unloaded from the bed of a pick-up \u003cbr\u003etruck. (d) Motor home: A vehicular unit designed to provide temporary living quarters for recreational, camping, or travel use built on or permanently attached to a \u003cbr\u003eself-propelled motor vehicle chassis or on a chassis cab or van which is an \u003cbr\u003eintegral part of the completed vehicle; (18) \u0026quot;Hazardous substances\u0026quot; shall have the meaning provided in KRS 224.01-400; \u003cbr\u003e(19) \u0026quot;Pollutant or contaminant\u0026quot; shall have the meaning provided in KRS 224.01-400; \u003cbr\u003e(20) \u0026quot;Release\u0026quot; shall have the meaning as provided in either or both KRS 224.01-400 and KRS 224.60-115; (21) \u0026quot;Qualifying voluntary environmental remediation property\u0026quot; means real property subject to the provisions of KRS 224.01-400 and 224.01-405, or 224.60-135 where \u003cbr\u003ethe Energy and Environment Cabinet has made a determination that: \u003cbr\u003e(a) All releases of hazardous substances, pollutants, contaminants, petroleum, or petroleum products at the property occurred prior to the property owner's \u003cbr\u003eacquisition of the property; (b) The property owner has made all appropriate inquiry into previous ownership and uses of the property in accordance with generally accepted practices prior \u003cbr\u003eto the acquisition of the property; (c) The property owner or a responsible party has provided all legally required notices with respect to hazardous substances, pollutants, contaminants, \u003cbr\u003epetroleum, or petroleum products found at the property; (d) The property owner is in compliance with all land use restrictions and does not impede the effectiveness or integrity of any institutional control; (e) The property owner complied with any information request or administrative subpoena under KRS Chapter 224; and (f) The property owner is not affiliated with any person who is potentially liable for the release of hazardous substances, pollutants, contaminants, petroleum, \u003cbr\u003eor petroleum products on the property pursuant to KRS 224.01-400, 224.01-\u003cbr\u003e405, or 224.60-135, through: \u003cbr\u003e1. Direct or indirect familial relationship; 2. Any contractual, corporate, or financial relationship, excluding \u003cbr\u003erelationships created by instruments conveying or financing title or by \u003cbr\u003econtracts for sale of goods or services; or 3. Reorganization of a business entity that was potentially liable; (22) \u0026quot;Intangible personal property\u0026quot; means stocks, mutual funds, money market funds, bonds, loans, notes, mortgages, accounts receivable, land contracts, cash, credits, \u003cbr\u003epatents, trademarks, copyrights, tobacco base, allotments, annuities, deferred \u003cbr\u003ecompensation, retirement plans, and any other type of personal property that is not \u003cbr\u003etangible personal property; and (23) (a) \u0026quot;County\u0026quot; shall also mean a charter county government; (b) \u0026quot;Fiscal court\u0026quot; shall also mean the legislative body of a charter county government; and (c) \u0026quot;County judge/executive\u0026quot; shall also mean the chief executive officer of a charter county government. Effective: July 15, 2010 \u003cbr\u003eHistory: Amended 2010 Ky. Acts ch. 24, sec. 96, effective July 15, 2010; and ch. 95, sec. 1, effective July 15, 2010. -- Amended 2007 Ky. Acts ch. 100, sec. 1, effective \u003cbr\u003eJune 26, 2007. -- Amended 2005 Ky. Acts ch. 85, sec. 169, effective June 20, 2005; \u003cbr\u003eand ch. 168, sec. 54(18) effective January 1, 2005, and sec. 54(19), effective January \u003cbr\u003e1, 2006. -- Amended 2002 Ky. Acts ch. 198, sec. 1, effective July 15, 2002. -- \u003cbr\u003eAmended 1994 Ky. 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