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186A.030 Computation and collection of motor vehicle and trailer ad valorem taxes.

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186A.030 Computation and collection of motor vehicle and trailer ad valorem taxes. In order to improve collection of personal property (ad valorem) taxes associated with <br>motor vehicles and trailers, the Department of Vehicle Regulation, in cooperation with <br>the Department of Revenue, shall: <br>(1) Ensure that the automated system provided by this chapter is capable of properly assigning a value for each vehicle registered in a county, utilizing a value reference <br>manual in machine readable form approved by the Department of Revenue, and a <br>manually entered value for vehicles not shown in such &quot;manual.&quot; (2) Promptly study the feasibility of computing personal property (ad valorem) taxes associated with motor vehicles or trailers, and producing tax bills or notices of taxes <br>due in such regard, and if shown feasible to its satisfaction, implement such <br>capability, or any part thereof, as expeditiously as practicable. (3) Ensure that the automated system is capable of receiving the record of a lien for unpaid personal property (ad valorem) taxes associated with an owner of a motor <br>vehicle or trailer. No motor vehicle dealer shall be responsible for the payment of a <br>tax lien on a motor vehicle which is received as trade-in or otherwise obtained by <br>the dealer. Effective: June 20, 2005 <br>History: Amended 2005 Ky. Acts ch. 85, sec. 610, effective June 20, 2005. -- Amended 1988 Ky. Acts ch. 113, sec. 10, effective March 28, 1988. -- Created 1982 Ky. Acts <br>ch. 164, sec. 3, effective July 15, 1982.