136.132 Report of vehicles owned or operated by public service corporations -- Vehicle assessment certified separately. (1) Each corporation included in KRS 136.120(1) shall annually, when filing the report required by KRS 136.130, provide to the Department of Revenue a listing of all <br>motor vehicles and trailers operated, owned, or leased by it which are subject to <br>registration in Kentucky with the latest registration or certificate number issued to <br>such motor vehicle or trailer and the make, model and year of each vehicle. (2) The Department of Revenue shall, when valuing the property of corporations or companies assessable by it, value the vehicles at no less than the value used by the <br>property valuation administrator. (3) In certifying the assessment of property of public service companies subject to local taxation, the department shall separately certify the amount of the assessment <br>representing the valuation of motor vehicles and trailers or an apportionment <br>thereof. Effective: June 20, 2005 <br>History: Amended 2005 Ky. Acts ch. 85, sec. 303, effective June 20, 2005. -- Created 1978 Ky. Acts ch. 371, sec. 7, effective January 1, 1981.
136.132 Report of vehicles owned or operated by public service corporations -- Vehicle assessment certified separately. (1) Each corporation included in KRS 136.120(1) shall annually, when filing the report required by KRS 136.130, provide to the Department of Revenue a listing of all <br>motor vehicles and trailers operated, owned, or leased by it which are subject to <br>registration in Kentucky with the latest registration or certificate number issued to <br>such motor vehicle or trailer and the make, model and year of each vehicle. (2) The Department of Revenue shall, when valuing the property of corporations or companies assessable by it, value the vehicles at no less than the value used by the <br>property valuation administrator. (3) In certifying the assessment of property of public service companies subject to local taxation, the department shall separately certify the amount of the assessment <br>representing the valuation of motor vehicles and trailers or an apportionment <br>thereof. Effective: June 20, 2005 <br>History: Amended 2005 Ky. Acts ch. 85, sec. 303, effective June 20, 2005. -- Created 1978 Ky. Acts ch. 371, sec. 7, effective January 1, 1981.
136.132 Report of vehicles owned or operated by public service corporations -- Vehicle assessment certified separately. (1) Each corporation included in KRS 136.120(1) shall annually, when filing the report required by KRS 136.130, provide to the Department of Revenue a listing of all <br>motor vehicles and trailers operated, owned, or leased by it which are subject to <br>registration in Kentucky with the latest registration or certificate number issued to <br>such motor vehicle or trailer and the make, model and year of each vehicle. (2) The Department of Revenue shall, when valuing the property of corporations or companies assessable by it, value the vehicles at no less than the value used by the <br>property valuation administrator. (3) In certifying the assessment of property of public service companies subject to local taxation, the department shall separately certify the amount of the assessment <br>representing the valuation of motor vehicles and trailers or an apportionment <br>thereof. Effective: June 20, 2005 <br>History: Amended 2005 Ky. Acts ch. 85, sec. 303, effective June 20, 2005. -- Created 1978 Ky. Acts ch. 371, sec. 7, effective January 1, 1981.
