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KENTUCKY STATUTES AND CODES

97.670 Form of the memorial -- Title to property -- Tax exemption.

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97.670 Form of the memorial -- Title to property -- Tax exemption. The memorial shall commemorate the valorous and patriotic deeds and service of the
soldiers and sailors, of the city and county in which the commission acts, who were
engaged in the Army and Navy of the United States during the World War of 1914 to
1918, the World War of 1941 to 1945, the Korean and Vietnam conflicts, and other
international armed conflicts in which the United States participated. The memorial shall
be permanent in character, and shall take the form of a building or buildings, with halls
and auditoriums ample for both large and small assemblages, conventions, theatrical,
musical and other entertainments, and with suitable offices, rooms, and equipment to
properly maintain and operate the building or buildings, and appropriate statuary and
works of memorial art, and all grounds necessary or appropriate for such purposes, all of
which shall be embraced by the term "memorial." The commission may maintain in the
memorial such flags, insignia, mementos, records, and archives of the war, or of historical
significance in connection therewith, as may fittingly exemplify or illustrate the patriotic
services rendered the United States in the war by the soldiers and sailors, as well as by the
citizens and residents of the city and county who were not engaged in the military or
naval service of the United States during the war. The title to the memorial and all
property acquired by the commission shall be vested in the commission and shall be held
in trust for the city for the purposes contemplated in KRS 97.630 to 97.780, free from all
taxation or assessments. Effective: July 15, 1982
History: Amended 1982 Ky. Acts ch. 363, sec. 3, effective July 15, 1982. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 3037i-
5, 3037i-23.

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