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<![CDATA[132.200 Property subject to state tax only. All property subject to taxation for state purposes shall also be subject to taxation in the <br>county, city, school, or other taxing district in which it has a taxable situs, except the class <br>of property described in KRS 132.030 and the following classes of property, which shall <br>be subject to taxation for state purposes only: <br>(1) Farm implements and farm machinery owned by or leased to a person actually engaged in farming and used in his farm operation; (2) Livestock, ratite birds, and domestic fowl; <br>(3) Capital stock of savings and loan associations; <br>(4) Machinery actually engaged in manufacturing, products in the course of manufacture, and raw material actually on hand at the plant for the purpose of <br>manufacture. The printing, publication, and distribution of a newspaper or operating <br>a job printing plant shall be deemed to be manufacturing; (5) (a) Commercial radio, television, and telephonic equipment used to receive, capture, produce, edit, enhance, modify, process, store, convey, or transmit <br>audio or video content or electronic signals which are broadcast over the air; (b) Equipment directly used or associated with the equipment identified in paragraph (a) of this subsection, including radio and television towers used to <br>transmit or facilitate the transmission of the signal broadcast, but excluding <br>telephone and cellular communications towers; and (c) Equipment used to gather or transmit weather information; (6) Unmanufactured agricultural products. They shall be exempt from taxation for state purposes to the extent of the value, or amount, of any unpaid nonrecourse loans <br>thereon granted by the United States government or any agency thereof, and except <br>that cities and counties may each impose an ad valorem tax of not exceeding one <br>and one-half cents ($0.015) on each one hundred dollars ($100) of the fair cash <br>value of all unmanufactured tobacco and not exceeding four and one-half cents <br>($0.045) on each one hundred dollars ($100) of the fair cash value of all other <br>unmanufactured agricultural products, subject to taxation within their limits that are <br>not actually on hand at the plants of manufacturing concerns for the purpose of <br>manufacture, nor in the hands of the producer or any agent of the producer to whom <br>the products have been conveyed or assigned for the purpose of sale; (7) All privately owned leasehold interest in industrial buildings, as defined under KRS 103.200, owned and financed by a tax-exempt governmental unit, or tax-exempt <br>statutory authority under the provisions of KRS Chapter 103, except that the rate <br>shall not apply to the proportion of value of the leasehold interest created through <br>any private financing; (8) Property which has been certified as a pollution control facility as defined in KRS 224.01-300; (9) Property which has been certified as an alcohol production facility as defined in KRS 247.910; (10) On and after January 1, 1977, the assessed value of unmined coal shall be included in the formula contained in KRS 132.590(9) in determining the amount of county <br>appropriation to the office of the property valuation administrator; (11) Tangible personal property located in a foreign trade zone established pursuant to 19 U.S.C. sec. 81, provided that the zone is activated in accordance with the <br>regulations of the United States Customs Service and the Foreign Trade Zones <br>Board; (12) Motor vehicles qualifying for permanent registration as historic motor vehicles under the provisions of KRS 186.043. However, nothing herein shall be construed <br>to exempt historical motor vehicles from the usage tax imposed by KRS 138.460; (13) Property which has been certified as a fluidized bed energy production facility as defined in KRS 211.390; (14) All motor vehicles held for sale in the inventory of a licensed motor vehicle dealer, which are not currently titled and registered in Kentucky and are held on an <br>assignment pursuant to the provisions of KRS 186A.230, and all motor vehicles <br>with a salvage title held by an insurance company; (15) Machinery or equipment owned by a business, industry, or organization in order to collect, source separate, compress, bale, shred, or otherwise handle waste materials <br>if the machinery or equipment is primarily used for recycling purposes as defined in <br>KRS 139.010; (16) New farm machinery and other equipment held in the retailer's inventory for sale under a floor plan financing arrangement by a retailer, as defined under KRS <br>139.010; (17) New boats and new marine equipment held for retail sale under a floor plan financing arrangement by a dealer registered under KRS 235.220; (18) Aircraft not used in the business of transporting persons or property for compensation or hire if an exemption is approved by the county, city, school, or <br>other taxing district in which the aircraft has its taxable situs; (19) Federally documented vessels not used in the business of transporting persons or property for compensation or hire or for other commercial purposes, if an <br>exemption is approved by the county, city, school, or other taxing district in which <br>the federally documented vessel has its taxable situs; (20) Any nonferrous metal that conforms to the quality, shape, and weight specifications set by the New York Mercantile Exchange's special contract rules for metals, and <br>which is located or stored in a commodity warehouse and held on warrant, or for <br>which a written request has been made to a commodity warehouse to place it on <br>warrant, according to the rules and regulations of a trading facility. In this <br>subsection: <br>(a) "Commodity warehouse" means a warehouse, shipping plant, depository, or other facility that has been designated or approved by a trading facility as a <br>regular delivery point for a commodity on contracts of sale for future delivery; <br>and (b) "Trading facility" means a facility that is designated by or registered with the federal Commodity Futures Trading Commission under 7 U.S.C. secs. 1 et <br>seq. "Trading facility" includes the Board of Trade of the City of Chicago, the <br>Chicago Mercantile Exchange, and the New York Mercantile Exchange; (21) Qualifying voluntary environmental remediation property for a period of three (3) years following the Energy and Environment Cabinet's issuance of a No Further <br>Action Letter or its equivalent, pursuant to the correction of the effect of all known <br>releases of hazardous substances, pollutants, contaminants, petroleum, or petroleum <br>products located on the property consistent with a corrective action plan approved <br>by the Energy and Environment Cabinet pursuant to KRS 224.01-400, 224.01-405, <br>or 224.60-135, and provided the cleanup was not financed through a public grant <br>program of the petroleum storage tank environmental assurance fund; (22) Biotechnology products held in a warehouse for distribution by the manufacturer or by an affiliate of the manufacturer. For the purposes of this section: <br>(a) "Biotechnology products" means those products that are applicable to the prevention, treatment, or cure of a disease or condition of human beings and <br>that are produced using living organisms, materials derived from living <br>organisms, or cellular, subcellular, or molecular components of living <br>organisms. Biotechnology products does not include pharmaceutical products <br>which are produced from chemical compounds; (b) "Warehouse" includes any establishment that is designed to house or store biotechnology products, but does not include blood banks, plasma centers, or <br>other similar establishments; and (c) "Affiliate" means an individual, partnership, or corporation that directly or indirectly owns or controls, or is owned or controlled by, or is under common <br>ownership or control with, another individual, partnership, or corporation. Effective: July 15, 2010 <br>History: Amended 2010 Ky. Acts ch. 24, sec. 98, effective July 15, 2010. -- Amended 2008 Ky. Acts ch. 81, sec. 1, effective July 15, 2008; and ch. 95, sec. 18, effective <br>August 1, 2008. -- Amended 2007 Ky. Acts ch. 100, sec. 3, effective June 26, 2007. -<br>- Amended 2005 Ky. Acts ch. 25, sec. 1, effective June 20, 2005; and ch. 168, <br>sec. 57, effective January 1, 2006. -- Amended 2002 Ky. Acts ch. 324, sec. 2, <br>effective July 15, 2002. -- Amended 2001 Ky. Acts ch. 55, sec. 1, effective June 21, <br>2001. -- Amended 2000 Ky. Acts ch. 327, sec. 3, effective July 14, 2000. -- Amended <br>1998 Ky. Acts ch. 55, sec. 2, effective July 15, 1998; ch. 168, sec. 2, effective July <br>15, 1998; ch. 266, sec. 2, effective July 15, 1998; ch. 385, sec. 2 effective July 15, <br>1998; and ch. 600, sec. 9, effective April 14, 1998. -- Amended 1996 Ky. Acts <br>ch. 254, sec. 26, effective July 15, 1996. -- Amended 1994 Ky. Acts ch. 68, sec. 3, <br>effective July 15, 1994. <meta property="og:url" content="https://statutes.laws.com/test/" />
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<h2>State Codes and Statutes</h2>
<a href='https://statutes.laws.com/'>Statutes</a> > <a href='https://statutes.laws.com/kentucky'>Kentucky</a> > <a href='https://statutes.laws.com/kentucky/132-00'>132-00</a> > <a href='https://statutes.laws.com/kentucky/132-00/200'>200</a><br><br><a href="https://law.justia.com/codes/kentucky/2009/132-00/pdf/200.pdf">Download pdf</a><br><div id="embed_document" style="width:625px; height:815px; text-align:center;">Loading PDF...</div><script type="text/javascript"> var pdf_url = 'https://law.justia.com/codes/kentucky/2009/132-00/pdf/200.pdf'; $(document).ready(function() { var embedwindow = $("#embed_document"); if ($.browser.msie){ embedwindow.html('<embed src="'+pdf_url+'" width="100%" height="100%"></embed>'); } else { embedwindow.html('<iframe style="width:100%; height:100%;" src="https://docs.google.com/gview?url='+window.escape(pdf_url)+'&embedded=true" frameborder="0"></iframe>'); } });</script><br><br><noframes>132.200 Property subject to state tax only. All property subject to taxation for state purposes shall also be subject to taxation in the <br>county, city, school, or other taxing district in which it has a taxable situs, except the class <br>of property described in KRS 132.030 and the following classes of property, which shall <br>be subject to taxation for state purposes only: <br>(1) Farm implements and farm machinery owned by or leased to a person actually engaged in farming and used in his farm operation; (2) Livestock, ratite birds, and domestic fowl; <br>(3) Capital stock of savings and loan associations; <br>(4) Machinery actually engaged in manufacturing, products in the course of manufacture, and raw material actually on hand at the plant for the purpose of <br>manufacture. The printing, publication, and distribution of a newspaper or operating <br>a job printing plant shall be deemed to be manufacturing; (5) (a) Commercial radio, television, and telephonic equipment used to receive, capture, produce, edit, enhance, modify, process, store, convey, or transmit <br>audio or video content or electronic signals which are broadcast over the air; (b) Equipment directly used or associated with the equipment identified in paragraph (a) of this subsection, including radio and television towers used to <br>transmit or facilitate the transmission of the signal broadcast, but excluding <br>telephone and cellular communications towers; and (c) Equipment used to gather or transmit weather information; (6) Unmanufactured agricultural products. They shall be exempt from taxation for state purposes to the extent of the value, or amount, of any unpaid nonrecourse loans <br>thereon granted by the United States government or any agency thereof, and except <br>that cities and counties may each impose an ad valorem tax of not exceeding one <br>and one-half cents ($0.015) on each one hundred dollars ($100) of the fair cash <br>value of all unmanufactured tobacco and not exceeding four and one-half cents <br>($0.045) on each one hundred dollars ($100) of the fair cash value of all other <br>unmanufactured agricultural products, subject to taxation within their limits that are <br>not actually on hand at the plants of manufacturing concerns for the purpose of <br>manufacture, nor in the hands of the producer or any agent of the producer to whom <br>the products have been conveyed or assigned for the purpose of sale; (7) All privately owned leasehold interest in industrial buildings, as defined under KRS 103.200, owned and financed by a tax-exempt governmental unit, or tax-exempt <br>statutory authority under the provisions of KRS Chapter 103, except that the rate <br>shall not apply to the proportion of value of the leasehold interest created through <br>any private financing; (8) Property which has been certified as a pollution control facility as defined in KRS 224.01-300; (9) Property which has been certified as an alcohol production facility as defined in KRS 247.910; (10) On and after January 1, 1977, the assessed value of unmined coal shall be included in the formula contained in KRS 132.590(9) in determining the amount of county <br>appropriation to the office of the property valuation administrator; (11) Tangible personal property located in a foreign trade zone established pursuant to 19 U.S.C. sec. 81, provided that the zone is activated in accordance with the <br>regulations of the United States Customs Service and the Foreign Trade Zones <br>Board; (12) Motor vehicles qualifying for permanent registration as historic motor vehicles under the provisions of KRS 186.043. However, nothing herein shall be construed <br>to exempt historical motor vehicles from the usage tax imposed by KRS 138.460; (13) Property which has been certified as a fluidized bed energy production facility as defined in KRS 211.390; (14) All motor vehicles held for sale in the inventory of a licensed motor vehicle dealer, which are not currently titled and registered in Kentucky and are held on an <br>assignment pursuant to the provisions of KRS 186A.230, and all motor vehicles <br>with a salvage title held by an insurance company; (15) Machinery or equipment owned by a business, industry, or organization in order to collect, source separate, compress, bale, shred, or otherwise handle waste materials <br>if the machinery or equipment is primarily used for recycling purposes as defined in <br>KRS 139.010; (16) New farm machinery and other equipment held in the retailer's inventory for sale under a floor plan financing arrangement by a retailer, as defined under KRS <br>139.010; (17) New boats and new marine equipment held for retail sale under a floor plan financing arrangement by a dealer registered under KRS 235.220; (18) Aircraft not used in the business of transporting persons or property for compensation or hire if an exemption is approved by the county, city, school, or <br>other taxing district in which the aircraft has its taxable situs; (19) Federally documented vessels not used in the business of transporting persons or property for compensation or hire or for other commercial purposes, if an <br>exemption is approved by the county, city, school, or other taxing district in which <br>the federally documented vessel has its taxable situs; (20) Any nonferrous metal that conforms to the quality, shape, and weight specifications set by the New York Mercantile Exchange's special contract rules for metals, and <br>which is located or stored in a commodity warehouse and held on warrant, or for <br>which a written request has been made to a commodity warehouse to place it on <br>warrant, according to the rules and regulations of a trading facility. In this <br>subsection: <br>(a) "Commodity warehouse" means a warehouse, shipping plant, depository, or other facility that has been designated or approved by a trading facility as a <br>regular delivery point for a commodity on contracts of sale for future delivery; <br>and (b) "Trading facility" means a facility that is designated by or registered with the federal Commodity Futures Trading Commission under 7 U.S.C. secs. 1 et <br>seq. "Trading facility" includes the Board of Trade of the City of Chicago, the <br>Chicago Mercantile Exchange, and the New York Mercantile Exchange; (21) Qualifying voluntary environmental remediation property for a period of three (3) years following the Energy and Environment Cabinet's issuance of a No Further <br>Action Letter or its equivalent, pursuant to the correction of the effect of all known <br>releases of hazardous substances, pollutants, contaminants, petroleum, or petroleum <br>products located on the property consistent with a corrective action plan approved <br>by the Energy and Environment Cabinet pursuant to KRS 224.01-400, 224.01-405, <br>or 224.60-135, and provided the cleanup was not financed through a public grant <br>program of the petroleum storage tank environmental assurance fund; (22) Biotechnology products held in a warehouse for distribution by the manufacturer or by an affiliate of the manufacturer. For the purposes of this section: <br>(a) "Biotechnology products" means those products that are applicable to the prevention, treatment, or cure of a disease or condition of human beings and <br>that are produced using living organisms, materials derived from living <br>organisms, or cellular, subcellular, or molecular components of living <br>organisms. Biotechnology products does not include pharmaceutical products <br>which are produced from chemical compounds; (b) "Warehouse" includes any establishment that is designed to house or store biotechnology products, but does not include blood banks, plasma centers, or <br>other similar establishments; and (c) "Affiliate" means an individual, partnership, or corporation that directly or indirectly owns or controls, or is owned or controlled by, or is under common <br>ownership or control with, another individual, partnership, or corporation. Effective: July 15, 2010 <br>History: Amended 2010 Ky. Acts ch. 24, sec. 98, effective July 15, 2010. -- Amended 2008 Ky. Acts ch. 81, sec. 1, effective July 15, 2008; and ch. 95, sec. 18, effective <br>August 1, 2008. -- Amended 2007 Ky. Acts ch. 100, sec. 3, effective June 26, 2007. -<br>- Amended 2005 Ky. Acts ch. 25, sec. 1, effective June 20, 2005; and ch. 168, <br>sec. 57, effective January 1, 2006. -- Amended 2002 Ky. Acts ch. 324, sec. 2, <br>effective July 15, 2002. -- Amended 2001 Ky. Acts ch. 55, sec. 1, effective June 21, <br>2001. -- Amended 2000 Ky. Acts ch. 327, sec. 3, effective July 14, 2000. -- Amended <br>1998 Ky. Acts ch. 55, sec. 2, effective July 15, 1998; ch. 168, sec. 2, effective July <br>15, 1998; ch. 266, sec. 2, effective July 15, 1998; ch. 385, sec. 2 effective July 15, <br>1998; and ch. 600, sec. 9, effective April 14, 1998. -- Amended 1996 Ky. Acts <br>ch. 254, sec. 26, effective July 15, 1996. -- Amended 1994 Ky. 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<h2>State Codes and Statutes</h2>
<a href='https://statutes.laws.com/'>Statutes</a> > <a href='https://statutes.laws.com/kentucky'>Kentucky</a> > <a href='https://statutes.laws.com/kentucky/132-00'>132-00</a> > <a href='https://statutes.laws.com/kentucky/132-00/200'>200</a><br><br><a href="https://law.justia.com/codes/kentucky/2009/132-00/pdf/200.pdf">Download pdf</a><br><div id="embed_document" style="width:625px; height:815px; text-align:center;">Loading PDF...</div><script type="text/javascript"> var pdf_url = 'https://law.justia.com/codes/kentucky/2009/132-00/pdf/200.pdf'; $(document).ready(function() { var embedwindow = $("#embed_document"); if ($.browser.msie){ embedwindow.html('<embed src="'+pdf_url+'" width="100%" height="100%"></embed>'); } else { embedwindow.html('<iframe style="width:100%; height:100%;" src="https://docs.google.com/gview?url='+window.escape(pdf_url)+'&embedded=true" frameborder="0"></iframe>'); } });</script><br><br><noframes>132.200 Property subject to state tax only. All property subject to taxation for state purposes shall also be subject to taxation in the <br>county, city, school, or other taxing district in which it has a taxable situs, except the class <br>of property described in KRS 132.030 and the following classes of property, which shall <br>be subject to taxation for state purposes only: <br>(1) Farm implements and farm machinery owned by or leased to a person actually engaged in farming and used in his farm operation; (2) Livestock, ratite birds, and domestic fowl; <br>(3) Capital stock of savings and loan associations; <br>(4) Machinery actually engaged in manufacturing, products in the course of manufacture, and raw material actually on hand at the plant for the purpose of <br>manufacture. The printing, publication, and distribution of a newspaper or operating <br>a job printing plant shall be deemed to be manufacturing; (5) (a) Commercial radio, television, and telephonic equipment used to receive, capture, produce, edit, enhance, modify, process, store, convey, or transmit <br>audio or video content or electronic signals which are broadcast over the air; (b) Equipment directly used or associated with the equipment identified in paragraph (a) of this subsection, including radio and television towers used to <br>transmit or facilitate the transmission of the signal broadcast, but excluding <br>telephone and cellular communications towers; and (c) Equipment used to gather or transmit weather information; (6) Unmanufactured agricultural products. They shall be exempt from taxation for state purposes to the extent of the value, or amount, of any unpaid nonrecourse loans <br>thereon granted by the United States government or any agency thereof, and except <br>that cities and counties may each impose an ad valorem tax of not exceeding one <br>and one-half cents ($0.015) on each one hundred dollars ($100) of the fair cash <br>value of all unmanufactured tobacco and not exceeding four and one-half cents <br>($0.045) on each one hundred dollars ($100) of the fair cash value of all other <br>unmanufactured agricultural products, subject to taxation within their limits that are <br>not actually on hand at the plants of manufacturing concerns for the purpose of <br>manufacture, nor in the hands of the producer or any agent of the producer to whom <br>the products have been conveyed or assigned for the purpose of sale; (7) All privately owned leasehold interest in industrial buildings, as defined under KRS 103.200, owned and financed by a tax-exempt governmental unit, or tax-exempt <br>statutory authority under the provisions of KRS Chapter 103, except that the rate <br>shall not apply to the proportion of value of the leasehold interest created through <br>any private financing; (8) Property which has been certified as a pollution control facility as defined in KRS 224.01-300; (9) Property which has been certified as an alcohol production facility as defined in KRS 247.910; (10) On and after January 1, 1977, the assessed value of unmined coal shall be included in the formula contained in KRS 132.590(9) in determining the amount of county <br>appropriation to the office of the property valuation administrator; (11) Tangible personal property located in a foreign trade zone established pursuant to 19 U.S.C. sec. 81, provided that the zone is activated in accordance with the <br>regulations of the United States Customs Service and the Foreign Trade Zones <br>Board; (12) Motor vehicles qualifying for permanent registration as historic motor vehicles under the provisions of KRS 186.043. However, nothing herein shall be construed <br>to exempt historical motor vehicles from the usage tax imposed by KRS 138.460; (13) Property which has been certified as a fluidized bed energy production facility as defined in KRS 211.390; (14) All motor vehicles held for sale in the inventory of a licensed motor vehicle dealer, which are not currently titled and registered in Kentucky and are held on an <br>assignment pursuant to the provisions of KRS 186A.230, and all motor vehicles <br>with a salvage title held by an insurance company; (15) Machinery or equipment owned by a business, industry, or organization in order to collect, source separate, compress, bale, shred, or otherwise handle waste materials <br>if the machinery or equipment is primarily used for recycling purposes as defined in <br>KRS 139.010; (16) New farm machinery and other equipment held in the retailer's inventory for sale under a floor plan financing arrangement by a retailer, as defined under KRS <br>139.010; (17) New boats and new marine equipment held for retail sale under a floor plan financing arrangement by a dealer registered under KRS 235.220; (18) Aircraft not used in the business of transporting persons or property for compensation or hire if an exemption is approved by the county, city, school, or <br>other taxing district in which the aircraft has its taxable situs; (19) Federally documented vessels not used in the business of transporting persons or property for compensation or hire or for other commercial purposes, if an <br>exemption is approved by the county, city, school, or other taxing district in which <br>the federally documented vessel has its taxable situs; (20) Any nonferrous metal that conforms to the quality, shape, and weight specifications set by the New York Mercantile Exchange's special contract rules for metals, and <br>which is located or stored in a commodity warehouse and held on warrant, or for <br>which a written request has been made to a commodity warehouse to place it on <br>warrant, according to the rules and regulations of a trading facility. In this <br>subsection: <br>(a) "Commodity warehouse" means a warehouse, shipping plant, depository, or other facility that has been designated or approved by a trading facility as a <br>regular delivery point for a commodity on contracts of sale for future delivery; <br>and (b) "Trading facility" means a facility that is designated by or registered with the federal Commodity Futures Trading Commission under 7 U.S.C. secs. 1 et <br>seq. "Trading facility" includes the Board of Trade of the City of Chicago, the <br>Chicago Mercantile Exchange, and the New York Mercantile Exchange; (21) Qualifying voluntary environmental remediation property for a period of three (3) years following the Energy and Environment Cabinet's issuance of a No Further <br>Action Letter or its equivalent, pursuant to the correction of the effect of all known <br>releases of hazardous substances, pollutants, contaminants, petroleum, or petroleum <br>products located on the property consistent with a corrective action plan approved <br>by the Energy and Environment Cabinet pursuant to KRS 224.01-400, 224.01-405, <br>or 224.60-135, and provided the cleanup was not financed through a public grant <br>program of the petroleum storage tank environmental assurance fund; (22) Biotechnology products held in a warehouse for distribution by the manufacturer or by an affiliate of the manufacturer. For the purposes of this section: <br>(a) "Biotechnology products" means those products that are applicable to the prevention, treatment, or cure of a disease or condition of human beings and <br>that are produced using living organisms, materials derived from living <br>organisms, or cellular, subcellular, or molecular components of living <br>organisms. Biotechnology products does not include pharmaceutical products <br>which are produced from chemical compounds; (b) "Warehouse" includes any establishment that is designed to house or store biotechnology products, but does not include blood banks, plasma centers, or <br>other similar establishments; and (c) "Affiliate" means an individual, partnership, or corporation that directly or indirectly owns or controls, or is owned or controlled by, or is under common <br>ownership or control with, another individual, partnership, or corporation. Effective: July 15, 2010 <br>History: Amended 2010 Ky. Acts ch. 24, sec. 98, effective July 15, 2010. -- Amended 2008 Ky. Acts ch. 81, sec. 1, effective July 15, 2008; and ch. 95, sec. 18, effective <br>August 1, 2008. -- Amended 2007 Ky. Acts ch. 100, sec. 3, effective June 26, 2007. -<br>- Amended 2005 Ky. Acts ch. 25, sec. 1, effective June 20, 2005; and ch. 168, <br>sec. 57, effective January 1, 2006. -- Amended 2002 Ky. Acts ch. 324, sec. 2, <br>effective July 15, 2002. -- Amended 2001 Ky. Acts ch. 55, sec. 1, effective June 21, <br>2001. -- Amended 2000 Ky. Acts ch. 327, sec. 3, effective July 14, 2000. -- Amended <br>1998 Ky. Acts ch. 55, sec. 2, effective July 15, 1998; ch. 168, sec. 2, effective July <br>15, 1998; ch. 266, sec. 2, effective July 15, 1998; ch. 385, sec. 2 effective July 15, <br>1998; and ch. 600, sec. 9, effective April 14, 1998. -- Amended 1996 Ky. Acts <br>ch. 254, sec. 26, effective July 15, 1996. -- Amended 1994 Ky. Acts ch. 68, sec. 3, <br>effective July 15, 1994. <!-- END .shortcode-content -->
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