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KENTUCKY STATUTES AND CODES
146.500 Tax assessments.
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146.500 Tax assessments. Where an interest in real property less than fee simple is dedicated for the purposes of
KRS 146.410 to 146.530, assessments made on the property for taxation shall reflect any
change in the market value of the property which may result from the interest so
dedicated. The value of the interest so dedicated shall be exempt from property taxation. History: Created 1976 Ky. Acts ch. 118, sec. 19.
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146.500 Tax assessments. Where an interest in real property less than fee simple is dedicated for the purposes of
KRS 146.410 to 146.530, assessments made on the property for taxation shall reflect any
change in the market value of the property which may result from the interest so
dedicated. The value of the interest so dedicated shall be exempt from property taxation. History: Created 1976 Ky. Acts ch. 118, sec. 19.
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