KRS 132.260 — Rental space for parking mobile homes and recreational vehicles -- Report -- Right to inspect

Every person providing rental space for the parking of mobile homes and recreational
vehicles shall by February 1 of each year report the name of the owner and type and size
of all mobile homes and recreational vehicles not registered in this state under KRS
186.655 on his premises on the prior January 1 to the property valuation administrator of
the county in which the property is located. The report shall b e made in accordance with
forms prescribed by the Department of Revenue and shall be signed and verified by the
chief officer or person in charge of the business. The property valuation administrator
may make a personal inspection and investigation of the premises on which mobile
homes and recreational vehicles are located, for the purpose of identifying and assessing
such property. No person in charge of such premises shall refuse to permit the inspection
and investigation.