Request By:
Mr. James F. Coffman
Commissioner, Department
of Property Taxation
Revenue Cabinet
Frankfort, Kentucky 40620
Opinion
Opinion By: Frederic J. Cowan, Attorney General; Nathan Goldman, Assistant Attorney General
In your letter to the Attorney General you state that you disagree with OAG 88-75. It is your interpretation that KRS 132.285(1) applies only to those cities that have their own assessors and, consequently, you state that you will advise PVAs to include the motor vehicle assessment with other tangible personal property in the calculation of billings to cities adopting the PVA's assessment.
You also criticize OAG 88-75 by its references to real property. You correctly point out that the PVAs assess real and personal property. We apologize for our inaccurate usage of the term "real property" in the Opinion. However, the Opinion is in no way affected by the references. If for "real property" you substitute the phrase "real and personal property, except for motor vehicles" then your concerns should be answered. However, as you can see, it does not change the conclusion of the Opinion.
Furthermore, it is directly opposite to your interpretation of KRS 132.285. OAG 88-75 opined that since a city had no choice but to use the PVA's assessments of motor vehicles, it did not have to pay for the assessments. Since cities have a choice as to whether or not to use the PVA's assessments on real and personal property, except for motor vehicles, it did have to pay if it chose to use them.
This conclusion is reinforced even with respect to cities that do not, have their own assessors by the very language of the statute itself. Subsection (3) of the statute, which mandated use of the PVA's motor vehicle assessments, was added in 1984. Acts 1984, Chapter 54, § 17. In addition to this, Subsection (1) was amended by adding the following words: "Except as provided in subsection (3) of this section. . ." Subsection (1), of course, sets out the city's obligation to pay for use of the PVA's assessment. It is, therefore, clear from the language of the statute that the General Assembly intended to remove the use of the motor vehicle assessments from the payment provisions of Subsection (1).
Consequently, it is our opinion that a city need not include the motor vehicle assessments in its billing calculation, even if it has chosen to adopt the PVA's assessment pursuant to KRS 132.285(1) .
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