<br><br>92.410 Definitions for purposes of assessment and taxation. <br>For the purposes of assessment and taxation in cities of the second to sixth class: <br>(1) "Real estate" or "real property" means land and improvements thereon. "Land" <br>means the soil, and "improvements" means everything attached to or built on the <br>soil. <br>(2) "Personal estate" or "personal property" means every other kind of property, <br>tangible or intangible. <br>Effective: October 1, 1942 <br>History: Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. <br>Stat. secs. 3376, 3533, 3657, 3676. <br><br>