<br><br>91.310 Assessment of real and personal property -- Definition of terms. <br>(1) The board of aldermen may annually provide by ordinance for the assessment of all <br>real and personal property that is subject to city taxation, except such property as is <br>required by law to be assessed by some other agency. Except as provided in KRS <br>91.620 to 91.680, the city assessor shall assess all such property at its fair cash <br>value as of July 1 of each year. <br>(2) For the purpose of assessment: <br>(a) "Land" means the soil. <br>(b) "Improvements" means everything built on or attached to the soil. <br>(c) "Personal property" means all articles other than improvements to land. <br>(3) Improvements owned by a tenant may be assessed in his name apart from the land. <br>Effective: October 1, 1942 <br>History: Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. <br>Stat. secs. 2980, 2984. <br><br>