AN ACT relating to property tax.
     Amend KRS 134.810 and 186.021 to provide that when a motor vehicle is transferred before the registration renewal that the owner of record on January 1 shall be liable for the property taxes on the motor vehicle based on the number of months in the calendar year in which the motor vehicle was owned; the purchaser shall be liable for the remainder of the taxes on the motor vehicle; applies for motor vehicles assessed on or after January 1, 2002.

     Jan 2-introduced in Senate
     Jan 5-to Appropriations and Revenue (S)