Request By:
Ms. Gayla Peach
107 Oaklawn Drive
Frankfort, Kentucky 40601
Opinion
Opinion By: David L. Armstrong, Attorney General; Joe Johnson, Assistant Attorney General
In response to your letter to this office dated March 22, 1984, you ask whether the Kentucky PVA was justified in levying ad valorem taxes on trucks and trailers stored in Kentucky from mid-November until mid-March. You state that the motor vehicles are licensed in Kentucky.
KRS 132.227 states as follows:
The taxable situs of a motor vehicle is presumed to be the county of registration as of the assessment date.
The Kentucky case law is that property must have actual situs within the taxing unit or some legal nexus such as domicile to tie it to a taxing unit.
Board of Education of Catlettsburg v. Ashland Oil Refining Company, Ky., 350 S.W.2d 477 (1961).
While the presumption referred to in KRS 132.227 is a rebuttable one, clear and convincing evidence must be presented to the PVA that the taxable situs is other than the county of registration.
If we can provide additional information, please let us know.