KRS 132.730 — Mobile homes and recreational vehicles subject to ad valorem taxation -- Exception

All mobile homes and recreational vehicles which are within this state on January 1 each
year shall be subject to all ad valorem tax levies applicable to other propert y subject to
full state and local rates, except that any mobile home and recreational vehicle not
licensed in this state and not remaining within this state for a period of more than ninety
(90) days in any twelve (12) month period shall not have a taxable situs in this state
unless an occupant is employed in this state.