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§172a | ASSESSMENT FOR AD VALOREM TAX PURPOSES OF AGRICULTURAL AND HORTICULTURAL LAND

Notwithstanding contrary provisions of Sections 171, 172, or 174 of this Constitution – The General Assembly shall provide by general law for the assessment for ad valorem tax purposes of agricultural and horticultural land according to the land’s value for agricultural or horticultural use. The General Assembly may provide that any change in land use from agricultural or horticultural to another use shall require the levy of an additional tax not to exceed the additional amount that would have been owing had the land been assessed under Section 172 of this Constitution for the current year and the two next preceding years.

The General Assembly may provide for reasonable differences in the rate of ad valorem taxation within different areas of the same taxing districts on that class of property which includes the surface of the land. Those differences shall relate directly to differences between nonrevenue-producing governmental services and benefits giving land urban character which are furnished in one or several areas in contrast to other areas of the taxing district.
Disclaimer© State of Kentucky
Text as Ratified on:.
History:Creation proposed by 1968 Ky. Acts. ch. 103, sec. 1.
Congratulations! You're now booked up on Section 172a of the Kentucky Constitution!

This material might help you recover from the damages that lawbreaking judges/lawyers/agencies/organizations have inflicted upon you [and/or the public] (see this example of a Florida judge who outright committed perjury).

Perhaps it'll [even] help you navigate through your state's administrative gauntlet. A gauntlet which might include – but not be limited to: Nevertheless – and as always – please get the justice you deserve.

Sincerely,



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