The hyperlink to a bill draft that precedes a summary contains the most recent version (Introduced/GA/Enacted) of the bill. If the session has ended, the hyperlink contains the latest version of the bill at the time of sine die adjournment. Note that the summary pertains to the bill as introduced, which is often different from the most recent version.
HB 37/FN (BR 184) - T. Couch, J. Blanton, C. Fugate, J. Stewart III
AN ACT relating to the property tax on unmined coal.
Amend KRS 132.820 to exempt unmined coal reserves from state and local property taxation if on January 1 of any tax year the owner or lessee of the reserve does not hold a valid permit from both the state and federal governments to mine coal from the reserve, and does not anticipate that coal will be mined from the reserve at any point during the tax year; amend KRS 131.190 to conform; make technical corrections; apply to property assessed on and after January 1, 2018.
Sep 13, 2016 - Prefiled by the sponsor(s).
Jan 03, 2017 - introduced in House; to Appropriations & Revenue (H)