HB612: AN ACT relating to real property.
Legislative Summary
Amend KRS 132.010 and 136.010 to include certain types of mains, pipes, pipelines, and conduits in the definition of "real property" for taxation purposes; disallow claims for refunds or credits of tax overpayments from amended returns, tax refund applications or any other method related to the provisions of this legislation; apply to property assessed on or after December 31, 2022; RETROACTIVE.
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Bill History
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