| Last Action | 02/21/25: to Appropriations & Revenue (H) |
|---|---|
| Title | AN ACT relating to real property. |
| Bill Documents | Introduced |
| Fiscal Impact Statement | Local Mandate |
| Bill Request Number | 1771 |
| Sponsor | K. Banta |
| Summary of Original Version | Amend KRS 132.010 and 136.010 to include certain types of mains, pipes, pipelines, and conduits in the definition of "real property" for taxation purposes; disallow claims for refunds or credits of tax overpayments from amended returns, tax refund applications or any other method related to the provisions of this legislation; apply to property assessed on or after December 31, 2022; RETROACTIVE. |
| Index Headings of Original Version |
Oil and Natural Gas - Property taxation, real property definition, mains, pipes, pipelines, and conduits Public Utilities - Property taxation, real property definition, mains, pipes, pipelines, and conduits Sewer Systems - Property taxation, real property definition, mains, pipes, pipelines, and conduits Taxation - Property tax, real property definition, mains, pipes, pipelines, and conduits Taxation - Public service company, property tax, real property definition Taxation, Property - Real property definition, mains, pipes, pipelines, and conduits Water Supply - Property taxation, real property definition, mains, pipes, pipelines, and conduits Retroactive Legislation - Property taxation, real property definition, mains, pipes, pipelines, and conduits Local Mandate - Property tax, emergency services, rate increases |
| 02/18/25 |
|
|---|---|
| 02/21/25 |
|
Last updated: 7/24/2025 3:26 PM (EDT)