Summary of Original Version

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.

Statutes affected:
Introduced: 132.010, 136.010