KRS 136.1873 — Application of section -- Taxation of vehicles of system whose route or operation is partly within this state

The provisions of this section shall apply to assessments made prior to January 1, 2007.
(1) Notwithstanding the provisions of KRS 132.487, trucks, trailers, tractors,
semitrailers, and buses of any person, corporation, partnership, or any other
business association whose route or system is partly within this state and partly
within another state or states, shall be assessed by the Department of Revenue for
purposes of taxation as of January 1 each year.
(2) The proportion of miles operated in this state compared to the total miles operated
everywhere shall be considered in fixing the value of the property for taxation.
Other reasonable evidence shall be considered in fixing the value. However, pick-up
and delivery vehicles operating from a terminal within this state or vehicles which
do not leave this state in the normal course of business shall not be valued on an
apportioned basis.