AN ACT relating to property tax.
     Amend KRS 132.820 to provide for an exception to the Revenue Cabinet's assessment of unmined minerals and other energy resources as a separate and distinct interest in real property; create a new section of KRS Chapter 132 to provide that the unmined minerals be considered as a value in excess of the agricultural value if the surface and mineral owner are the same; amend KRS 132.010 to provide that the definition of agricultural land does not include land where the value of the unmined mineral exceeds the value of the land's agricultural use.

     Jan 22-introduced in House
     Jan 23-to Appropriations and Revenue (H)
     Mar 11-posting waived
     Mar 12-reported favorably, 1st reading, to Calendar
     Mar 13-2nd reading, to Rules; recommitted to Appropriations and Revenue (H)