Kentucky Revised Statutes — Title XI (Revenue and Taxation)
KRS 142.060 — Charitable institutions include organizations owning properties listed in National Register
It is declared to be the public policy of the Commonwealth of Kentucky that institutions
of purely public charity as referred to in Section 170 of the Constit ution of the
Commonwealth of Kentucky include nonprofit corporations, societies, and organizations
that own or maintain properties which are or become listed by the United States
Department of Interior in the National Register as authorized by title 16, Un ited States
Code, section 470(f).
Source: official text