General Information
Real Property
Real property is defined as land and any permanent structures attached to it. Some examples
of real property are:
•
Houses
•
Office Buildings
•
Vacant Land
•
Gas Stations
•
Motels
•
Shopping Centers
(Oil, Gas, Timber)
All real property commonly known as real estate is assessed. KRS.132.690 states that each
parcel of taxable real property or interest therein subject to assessment by the property
valuation administrator shall be assessed annually by the PVA at its fair cash value in
accordance with standards prescribed by the Revenue Cabinet. Real property shall be
physically examined no less than once every four years by the PVA or his assessing
personnel.
Next Page
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Farms
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Apartment Buildings
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Factories
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Restaurants
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Manufactured Housing
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Saleable Natural
Resources
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200 Main Street, 2nd Floor - Courthouse
Williamsburg, KY 40769
Phone: (606) 549-6008, 549-6009
Fax: (606) 549-6042
pva@whitleypva.com
