Kentucky Revised Statutes — Title XI (Revenue and Taxation)

KRS 132.720 — Definitions for KRS 132.260 and 132.751

As used in KRS 132.260 and 132.751, unless the context otherwise requires:
(1) "Manufactured home" has the same meaning as in KRS 186.650.
(2) "Mobile home," "recreational vehicle," "mobile home park," and "recreational
vehicle park" have the same meanings as in KRS 219.320.
(3) "Unit" means any single mobile home, manufactured home, or recreational vehicle.
(4) "Permanent, fixed foundation" means a foundation permanent in nature which is so
constructed as to be fixed upon the surface of the land.

Last amended: Effective: July 14, 2000 History: Amended 2000 Ky. Acts ch. 166, sec. 2, effective July 14, 2000. -- Amended 1992 Ky. Acts ch. 338, sec. 12, effective July 14, 1992. -- Repealed and reenacted 1990 Ky. Acts ch. 476, Pt. V, sec. 332, effective July 13, 1990. -- Amended 1982 Ky. Acts ch. 395, sec. 4, effective July 15, 1982. -- Created 1962 Ky. Acts ch. 262, sec. 1.

Source: official text