92.410 Definitions for purposes of assessment and taxation. - Kentucky Statutes

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