State Codes and Statutes

Statutes > Kentucky > 132-00 > 485

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132.485 Motor vehicle registration as consent to assess -- Ownership -- Assessment of vehicle purchased and registered in different years -- Exemptions. (1) (a) The registration of a motor vehicle with a county clerk in order to operate it or permit it to be operated upon the highways of the state shall be deemed <br>consent by the registrant for the motor vehicle to be assessed by the property <br>valuation administrator from a standard manual prescribed by the Department <br>of Revenue for valuing motor vehicles for assessment unless the registrant <br>appears before the property valuation administrator to assess the vehicle. The <br>standard value of motor vehicles shall be the average trade-in value prescribed <br>by the valuation manual unless information is available that warrants any <br>deviation from the standard value. (b) The registration of a recreational vehicle with the county clerk in order to operate it or permit it to be operated upon the highways shall be deemed <br>consent by the registrant thereof for the recreational vehicle to be assessed by <br>the property valuation administrator at a valuation determined from a standard <br>manual prescribed by the Department of Revenue for valuing recreational <br>vehicles for assessment unless the registrant appears in person before the <br>property valuation administrator to assess the vehicle. (2) The registration of a motor vehicle on or before the date that the registration of the vehicle is required is prima facie evidence of ownership on January 1. (3) When a motor vehicle is purchased in one (1) year, but registration takes place after January 1 of the following year through no fault of the owner, the Department of <br>Revenue shall assess the motor vehicle and shall send notice of the assessment to <br>the January 1 owner in accordance with KRS 186A.035. If the month of registration <br>has passed for the current year, the assessment shall be due and payable if not <br>protested to the department within forty-five (45) days from the date of the notice. <br>Payments made after the due date shall carry the normal penalty and interest for <br>motor vehicles. (4) This section does not apply to motor vehicles or recreational vehicles owned and operated by public service companies, common carriers, or agencies of the state and <br>federal governments. Effective: June 25, 2009 <br>History: Amended 2009 Ky. Acts ch. 56, sec. 1, effective June 25, 2009. -- Amended 2005 Ky. Acts ch. 85, sec. 201, effective June 20, 2005. -- Amended 1998 Ky. Acts <br>ch. 600, sec. 1, effective April 14, 1998. -- Amended 1982 Ky. Acts ch. 264, sec. 2, <br>effective January 1, 1984; and ch. 395, sec. 3, effective July 15, 1982. -- Amended <br>1980 Ky. Acts ch. 240, sec. 1, effective January 1, 1981. -- Amended 1962 Ky. Acts <br>ch. 29, sec. 3. -- Amended 1960 Ky. Acts ch. 186, Art. I, sec. 13. -- Created 1952 Ky. <br>Acts ch. 159, sec. 1. Legislative Research Commission Note. This section was amended by 1982 Acts Ch. 395, Section 3 and 1982 Acts Ch. 264, Section 2, which are partially in conflict. <br>Effect has been given to the substantive provisions made by the General Assembly.

State Codes and Statutes

Statutes > Kentucky > 132-00 > 485

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132.485 Motor vehicle registration as consent to assess -- Ownership -- Assessment of vehicle purchased and registered in different years -- Exemptions. (1) (a) The registration of a motor vehicle with a county clerk in order to operate it or permit it to be operated upon the highways of the state shall be deemed <br>consent by the registrant for the motor vehicle to be assessed by the property <br>valuation administrator from a standard manual prescribed by the Department <br>of Revenue for valuing motor vehicles for assessment unless the registrant <br>appears before the property valuation administrator to assess the vehicle. The <br>standard value of motor vehicles shall be the average trade-in value prescribed <br>by the valuation manual unless information is available that warrants any <br>deviation from the standard value. (b) The registration of a recreational vehicle with the county clerk in order to operate it or permit it to be operated upon the highways shall be deemed <br>consent by the registrant thereof for the recreational vehicle to be assessed by <br>the property valuation administrator at a valuation determined from a standard <br>manual prescribed by the Department of Revenue for valuing recreational <br>vehicles for assessment unless the registrant appears in person before the <br>property valuation administrator to assess the vehicle. (2) The registration of a motor vehicle on or before the date that the registration of the vehicle is required is prima facie evidence of ownership on January 1. (3) When a motor vehicle is purchased in one (1) year, but registration takes place after January 1 of the following year through no fault of the owner, the Department of <br>Revenue shall assess the motor vehicle and shall send notice of the assessment to <br>the January 1 owner in accordance with KRS 186A.035. If the month of registration <br>has passed for the current year, the assessment shall be due and payable if not <br>protested to the department within forty-five (45) days from the date of the notice. <br>Payments made after the due date shall carry the normal penalty and interest for <br>motor vehicles. (4) This section does not apply to motor vehicles or recreational vehicles owned and operated by public service companies, common carriers, or agencies of the state and <br>federal governments. Effective: June 25, 2009 <br>History: Amended 2009 Ky. Acts ch. 56, sec. 1, effective June 25, 2009. -- Amended 2005 Ky. Acts ch. 85, sec. 201, effective June 20, 2005. -- Amended 1998 Ky. Acts <br>ch. 600, sec. 1, effective April 14, 1998. -- Amended 1982 Ky. Acts ch. 264, sec. 2, <br>effective January 1, 1984; and ch. 395, sec. 3, effective July 15, 1982. -- Amended <br>1980 Ky. Acts ch. 240, sec. 1, effective January 1, 1981. -- Amended 1962 Ky. Acts <br>ch. 29, sec. 3. -- Amended 1960 Ky. Acts ch. 186, Art. I, sec. 13. -- Created 1952 Ky. <br>Acts ch. 159, sec. 1. Legislative Research Commission Note. This section was amended by 1982 Acts Ch. 395, Section 3 and 1982 Acts Ch. 264, Section 2, which are partially in conflict. <br>Effect has been given to the substantive provisions made by the General Assembly.

State Codes and Statutes

State Codes and Statutes

Statutes > Kentucky > 132-00 > 485

Download pdf
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132.485 Motor vehicle registration as consent to assess -- Ownership -- Assessment of vehicle purchased and registered in different years -- Exemptions. (1) (a) The registration of a motor vehicle with a county clerk in order to operate it or permit it to be operated upon the highways of the state shall be deemed <br>consent by the registrant for the motor vehicle to be assessed by the property <br>valuation administrator from a standard manual prescribed by the Department <br>of Revenue for valuing motor vehicles for assessment unless the registrant <br>appears before the property valuation administrator to assess the vehicle. The <br>standard value of motor vehicles shall be the average trade-in value prescribed <br>by the valuation manual unless information is available that warrants any <br>deviation from the standard value. (b) The registration of a recreational vehicle with the county clerk in order to operate it or permit it to be operated upon the highways shall be deemed <br>consent by the registrant thereof for the recreational vehicle to be assessed by <br>the property valuation administrator at a valuation determined from a standard <br>manual prescribed by the Department of Revenue for valuing recreational <br>vehicles for assessment unless the registrant appears in person before the <br>property valuation administrator to assess the vehicle. (2) The registration of a motor vehicle on or before the date that the registration of the vehicle is required is prima facie evidence of ownership on January 1. (3) When a motor vehicle is purchased in one (1) year, but registration takes place after January 1 of the following year through no fault of the owner, the Department of <br>Revenue shall assess the motor vehicle and shall send notice of the assessment to <br>the January 1 owner in accordance with KRS 186A.035. If the month of registration <br>has passed for the current year, the assessment shall be due and payable if not <br>protested to the department within forty-five (45) days from the date of the notice. <br>Payments made after the due date shall carry the normal penalty and interest for <br>motor vehicles. (4) This section does not apply to motor vehicles or recreational vehicles owned and operated by public service companies, common carriers, or agencies of the state and <br>federal governments. Effective: June 25, 2009 <br>History: Amended 2009 Ky. Acts ch. 56, sec. 1, effective June 25, 2009. -- Amended 2005 Ky. Acts ch. 85, sec. 201, effective June 20, 2005. -- Amended 1998 Ky. Acts <br>ch. 600, sec. 1, effective April 14, 1998. -- Amended 1982 Ky. Acts ch. 264, sec. 2, <br>effective January 1, 1984; and ch. 395, sec. 3, effective July 15, 1982. -- Amended <br>1980 Ky. Acts ch. 240, sec. 1, effective January 1, 1981. -- Amended 1962 Ky. Acts <br>ch. 29, sec. 3. -- Amended 1960 Ky. Acts ch. 186, Art. I, sec. 13. -- Created 1952 Ky. <br>Acts ch. 159, sec. 1. Legislative Research Commission Note. This section was amended by 1982 Acts Ch. 395, Section 3 and 1982 Acts Ch. 264, Section 2, which are partially in conflict. <br>Effect has been given to the substantive provisions made by the General Assembly.