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68.246 Rate on business inventories levied by fiscal court.
Subject to the provisions of KRS 68.245, a county fiscal court may levy a rate on business
inventories equal to or less than the prevailing rate of taxation on other tangible personal
property in the respective county.
Effective: July 15, 1980
History: Created 1980 Ky. Acts ch. 319, sec. 12, effective July 15, 1980.