xt7qnk364d96 https://exploreuk.uky.edu/dipstest/xt7qnk364d96/data/mets.xml Kentucky. Department of Education. Kentucky Kentucky. Department of Education. 1960-04 bulletins  English Frankford, Ky. : Dept. of Education  This digital resource may be freely searched and displayed in accordance with U. S. copyright laws. Educational Bulletin (Frankfort, Ky.) Education -- Kentucky Educational Bulletin (Frankfort, Ky.), "Supplement to the 1958 Edition of the Kentucky Common School Laws", vol. XXVIII, no. 4, April 1960 text 
volumes: illustrations 23-28 cm. call numbers 17-ED83 2 and L152 .B35. Educational Bulletin (Frankfort, Ky.), "Supplement to the 1958 Edition of the Kentucky Common School Laws", vol. XXVIII, no. 4, April 1960 1960 1960-04 2022 true xt7qnk364d96 section xt7qnk364d96  

0 Commonwealth of Kentucky 0

EDUCATIONAL BULLETIN

 

 

 

 

 

 

SUPPLEMENT
to the
1958 Edition
of the
KENTUCKY
COMMON SCHOOL
LAWS”,

   

Published b

DEPARTMENT OF E mnoflf

WENDELL P. BUTLER :“W’”
Superintendent of Public Instruction

 

 

 

 

 

 

ISSUED MONTHLY

Entered as second-class matter March 21, 1933, at the post office at
Frankfort, Kentucky, under the Act of August 24, 1912.

POSTMASTER: SENDNOTICES OF
CHANGES OF ADDRESS 0N FORM 3579

VOL. XXVIII APRIL, 1960 NO. 4

 

 

 

 

 FOREWORD

The laws affecting education passed by the 1960 Session of the
Legislature are contained herein.

Kentucky Revised Statutes sections which have been amended
or repealed are listed.

It is suggested that sections which have been repealed or
amended be so marked in the 1958 Edition of the KENTUCKY
COMMON SCHOOL LAWS. It can then be readily determined
what laws are in effect.

There are included, also, Decisions of the Court of Appeals of
Kentucky which have been decided since the 1958 Edition of the
School Laws was published.

This bulletin, together with the 1958 Edition of the School Laws,
furnishes a complete set of laws and court decisions to date.

WENDELL P. BUTLER
Superintendent of Public Instruction

 

 

 

 

 

  

 

 

 

 

 

 

 

Chapter Page
I Legislation for Amending Constitution ___________________ 213
II General Provisions _____________________________________ 218
III Department of Education"______________________._______245
IV State Support of Education _____________________________ 248
V Conduct of Schools ____________________________________ 262 1
VI Compulsory Attendance ________________________________ 263
VII School Districts ___________________-____________,__-_"-264
VIII School Employes, Teachers’ Retirement and Tenure _________ 265
IX School Property and Buildings ___________________________ 275
X Vocational Education and Rehabilitation __________________ 284
XI State Universities and Colleges ___________________________ 285
XII City Universities and Colleges __________________________ 289
XIII Negro Vocational and Higher Education _________________ 291
XIV Education of the Deaf, Dumb and Blind __________________ 292
XV Educational Decisions of the Court of Appeals _____________ 294

TABLE OF CONTENTS

212

AN

“Al

of

l’lC(
I'GV
as 1
a11(

Ge:
of

ent

the

 

 Page
___913
___218
___245
___248
___262
___263
___964
___965
,___275
___284
___285
.___289
.___291
,___292
.___294

CHAPTER 1

AN ACT OF THE 1960 SESSION OF THE GENERAL ASSEMBLY
OF KENTUCKY APPROVING HOUSE BILL 1 OF THE EXTRA-
ORDINARY SESSION OF THE GENERAL ASSEMBLY OF KEN-
TUCKY HELD IN THE YEAR 1959 FOR THE PURPOSE OF
SECURING THE SENSE OF THE PEOPLE OF THE STATE AS
TO THE NECESSITY AND EXPEDIENCY OF CALLING A CON-
VENTION FOR THE PURPOSE OF REVISING OR AMENDING
THE PRESENT STATE CONSTITUTION

AN ACT relating to the taking of the sense of the people of the state as to the
necessity and expediency of calling a Constitutional Convention for the pur-
pose of revising or amending the Constitution of the Commonwealth of Ken-
tucky, and such amendments as may have been made to the same, as provided
by Section 258 of the present Constitution of Kentucky.

Be it enacted by the General Assembly of the Commonwealth of Kentucky:

That, whereas, at the Extraordinary Session of the General Assembly
of Kentucky held in the year 1959, House Bill No. l was enacted by the
General Assembly of the Commonwealth of Kentucky, which is in words and
figures as follows, to wit:

“HOUSE BILL NO. 1
“AN ACT relating to the taking of the sense of the people of the state as to the
necessity and expediency of calling a Constitutional Convention for the pur-
pose of revising or amending the Constitution of the Commonwealth of Ken-
tucky, and such amendments as may have been made to the same, as provided
by Section 258 of the present Constitution of Kentucky.
“Be it enacted by the General Assembly of the Commonwealth
of Kentucky:

“Section 1. That the sense of the people of the state as to the
necessity and expediency of calling a convention for the purpose of
revising or amending the present Constitution, and such amendments
as may have been made to the same, shall be taken as herein provided
and as provided in Section 258 of the Constitution of Kentucky.

“Section 2. When this act is passed at the present session of the
General Assembly by a majority of all members elected to each house
of the present General Assembly, that is, when a majority of all the
members of each house shall concur by a yea and nay vote, to be
entered upon their respective journals, this act shall be spread upon
the respective journals of each house as a law.

"Section 3. If the next General Assembly shall, in like manner,

213

 

 

 

 

 

 

 

 

 

 

 

  

 

 

 

 

 

 

 

concur in this act after it becomes a law as herein provided, it shall
provide for having a poll opened in each voting precinct in this state
by the officers provided by law for holding general elections at the
next ensuing regular election to be held for state officers which does
not occur within ninety days from the final passage of such law, at
which time and places the votes of the qualified voters shall be taken
for and against calling the convention, in the same manner provided
by law for taking votes in other state elections. The vote for and
against said proposition shall be certified to the Secretary of State by
the same officers and in the same manner as in state elections. If it
shall appear that a majority voting on the proposition was in favor of
calling a convention, and if the total number of votes for the calling of
the convention is equal to one-fourth of the number of qualified
voters who voted in the last preceding general election in this state,
the Secretary of State shall certify the same to the General Assembly
at its next regular session, at which session a law shall be enacted
calling a convention to revise or amend the present Constitution of
this state, and such amendments as may have been made thereto, only
with respect to the subjects set out in Section 4 of this act, and no
others. Nothing in this act shall be construed to permit any change
in the Bill of Rights.

“Section 4. The convention provided to be called by this act
shall be limited in its consideration to the following subjects and shall
consider no others:

“(1) The organization and powers of municipal, county and other
local governments.

“(2) The judicial department and courts.
“(3) Compensation of public officers and employes.

“(4) The order of succession of persons entitled to act as Gov-

ernor and the circumstances under which the Governor is disqualified «

to act.
) Misfeasance, malfeasance and nonfeasance of public officers.
) Official oaths.
“(7) The Railroad Commission.
) The legislative department.
)

The mode of revision or amendment of the Constitution.

214

 

1“

 t shall
3 state
at the
,1 does
aw, at
taken
avided
)1' and
ate by

If it
lVOl‘ of
ling of
,alified
; state,
;embly
nacted
tion of
0, only
1nd no
change

his act

d shall

d other

LS Gov—

ialified

)fficers.

ition.

“(10) Incompatibility of offices.

“(11) Terms and tenure of state officers other than Governor
and Lieutenant Governor.

“(12) Removal of limitations on the holding of real estate.

“Section 5. Before any Constitution agreed upon by a convention
that may be called pursuant to this act and to Section 258 of the
present Constitution shall take effect and become operative, the same
shall be submitted to the qualified voters of this Commonwealth, after
at least ninety days’ notice, and ratified by a majority of those voting.”
and,

Whereas, the said law above copied was spread at large upon the
respective journals of the General Assembly for said session,

Now, therefore, be it further enacted by the General Assembly
of the Commonwealth of Kentucky, that:

Section 1. This, the Regular Session of the General Assembly,
held in the year 1960, does hereby concur in House Bill No. 1 enacted
at the Extraordinary Session of the General Assembly of the Com-
monwealth of Kentucky held in the year 1959.

Section 2. That the sense of the people of the state as to the
necessity and expediency of calling a convention for the purpose of
revising or amending the present Constitution, and such amendments
as may have been made to the same, shall be taken as herein provided
and as provided in Section 258 of the Constitution of Kentucky.

Section 3. A poll shall be opened in each voting precinct in
this state by the officers provided by law for holding general elections
at the regular election to be held November 8, 1960, at which time
and places the votes of the qualified voters shall be taken for and
against calling the convention in the same manner provided by law
for taking votes in other state elections.

Section 4. The Secretary of State, not less than fifty days before
the regular election to be held November 8, 1960, shall certify the
question of calling a convention to the county clerk of each county
and the county clerk shall have the question as so certified placed
on the ballot as provided in the general election laws. The question
Submitted to the voters shall be as follows:

“Are you in favor of calling a convention for the purpose of re-

215

 

 

 

 

 

 

 

 

   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 

 

 

 

 

 

 

 

 
 
 
   

 

 

vising or amending the Constitution of the Commonwealth of Ken-
tucky and such amendments as may have been made to same, limiting
said convention to the consideration of the following subjects, and no
others: (1) The organization and powers of municipal, county and
other local governments; (2) The judicial department and courts; (3)
Compensation of public officers and employes; (4) The order of suc-
cession of persons entitled to act as Governor and the circumstances
under which the Governor is disqualified to act; (5) Misfeasance, mal~
feasance and nonfeasance of public officers; (6) Official oaths; (7)
The Railroad Commission; (8) The legislative department; (9) The
mode of revision or amendment of the Constitution; (10) Incompati-
bility of offices; (11) Terms and tenure of state officers other than Gov-
ernor and Lieutenant Governor; (12) Removal of limitations on the
holding of real estate; providing that no change shall be made in the
Bill of Rights; and providing further than any Constitution agreed
upon by the convention shall not become effective until submitted to
the voters of the Commonwealth for their approval, by a majority of
those voting?”

Opposite and to the right of said question shall first be printed
the word “Yes” with a square opposite that word, and immediately
below the word “Yes” shall be printed the word “No” with a square
opposite that word.

Section 5. Before a vote is taken upon the question of calling a
convention the Secretary of State shall cause notice of the election
and the purpose therefor to be published at least four times in two
newspapers of general circulation published in this state, and shall
also cause to be published at the same time and in the same manner
the fact that the question set out in Section 4 of this act will be sub-
mitted to the voters for their acceptance or rejection at the regular
election to be held November 8, 1960. The publication shall be made
so that the last publication will be at least ninety days preceding the
election at which said question is to be voted on.

Section 6. The vote for and against said proposition shall be
certified to the Secretary of State by the same officers and in the same
manner as in state elections. If it shall appear that a majority voting
on the proposition was in favor of calling a convention, and if the
total number of votes for the calling of the convention is equal to
one-fourth of the number of qualified voters who voted in the last
preceding general election in this state, the Secretary of State shall

216

 

  

3 Ken-
miting
[11d no
y and
rts; (3)
)f suc-
:tances
3, mal-
hs; (7)
3) The
Impati-
n Gov-
on the
in the
agreed
tted to
)rity of

printed
:diately

square

illing 21
election
in two
[(1 shall
manner
be sub—
regular
.e made
ling the

;hall be
he same
,1 voting
1 if the
aqual t0
the last
rte shall

 

certify the same to the General Assembly at its next regular session,
at which session a law shall be enacted calling a convention to revise
or amend the present Constitution of this state, and such amendments
as have been made thereto, only with respect to the subjects set out
in Section 4 of this act, and no others.

Section 7. Before any Constitution agreed upon by a convention
that may be called pursuant to this act and to Section 258 of the
present Constitution shall take effect and become operative, the same
shall be submitted to the qualified voters of this Commonwealth, after
at least ninety days’ notice, and ratified by a majority of those voting.

Section 8. When this act is passed at the present session of the
General Assembly by a majority of all members elected to each house
of the present General Assembly, that is, when a majority of all the
members of each house shall concur by a yea and nay vote, to be
entered upon their respective journals, this act shall be spread upon
the respective journals of each house as a law.

217

 

 

 

 

 

 

 

 

 

 

 

 

 

   
 
  
 

 

 

 

 

 

 
  
 

 

 

 

 

 

CHAPTER II
GENERAL PROVISIONS

Added New Repealed Corrected

Amended KRS KRS KRS KRS KRS
61.450 323.050
61.460 323.060 64.410 132.690 136.210 64.620
132.030 323.080 304.171 132.710 136.220
132.190 337.510 152.320 323.040
132.215 337.520 152.370 323.070
132.260 337.530 152.390 323.220
132.670 337.990 171.145 323.240
134.300 424.110 424.200
136.120 (1) (2) 424.120 424.350
136.180 424.130
136.190 424.140
136.200 424.150
186.600 424.160
189.370 424.220 amends 61.290
189.380 424.260
189.550 424.270
323.010 424.290
323.020 424.360
323.030 424.990

SOCIAL SECURITY

61.450 Contributions by state employes. (1) (a) Every employe
of the state whose services are covered by an agreement entered into
under KRS 61.430 shall be required to pay for the period of such

coverage, into the contribution fund established by KRS 61.470, con- 6

tributions, with respect to wages received during the calendar years
1951 to 1953, both inclusive, equal to one and one-half per cent of
such wages; with respect to wages received during .the calendar years
of 1954 to 1956, both inclusive, not to exceed two per cent of such
wages; with respect to wages received during the calendar years 1957
to 1958, both inclusive, not to exceed two and one-fourth per cent of

f

such wages; with respect to wages received during the calendar year ,

1959, not to exceed two and one-half per cent of such wages; with
respect to wages received during the calendar years 1960 to 1962,

218

   
 
  
  
    
   
   
  
   
   
  
   
  
 

im

cal
tin

tiv

mi
of

pr(
suc
ag<
for
star

ity

are
the

  

 acted
{S

nploye
3d into
>f such
0, con-
r years
cent of
r years
)f such
rs 1957
cent of

ar year ,

O 1962!

both inclusive, not to exceed three per cent of such wages; with re—
spect to wages received during the calendar years 1963 to 1965, both
inclusive, not to exceed three and one-half per cent of such wages,
with respect to wages received during the calendar years 1966 to 1968,
both inclusive, not to exceed four per cent of such wages; and with
respect to wages received after December 31, 1968, not to exceed four
and one-half per cent of such wages. Such liability shall arise in con-
sideration of the employe’s retention in the service of the state, or his
entry upon such service, after March 14, 1951.

(b) Notwithstanding the wording of the preceding paragraph, the
rate of contributions shall, in all cases, be identical with the rate of
contributions, or taxes, imposed by the Federal Insurance Contribu-
tions Act, as amended, and the Social Security Act, as amended.

(2) The contribution imposed by this section shall be collected
by deducting the amount of the contribution from wages as and when
paid, but failure to make such deduction shall not relieve the employe
from liability for such contribution.

(3) If more or less than the correct amount of the contribution
imposed by this section is paid or deducted with respect to any re-
muneration, proper adjustments, or refund if adjustment is impracti-
cable, shall be made, without interest, in such manner and at such
times as the state agency shall prescribe.

(1951, ex. 5., c. 3; § 5; 1958, c. 135, §3; 1960, c. 85, § 1; effec-
tive June 16, 1960.)

61.460 Plans for coverage of employes of political subdivisions.
(1) Each political subdivision of the state is hereby authorized to sub-
mit for approval by the state agency a plan for extending the benefits
of Title II of the Social Security Act, in conformity with applicable
provisions of such Act, to employes of such political subdivision. Each
such plan and any amendment thereof shall be approved by the state
agency if it finds that such plan, or such plan as amended, is in con-
formity with such requirements as are provided in regulations of the
state agency, except that no such plan shall be approved unless:

(a) It is in conformity with the requirements of the Social Secur-
ity Act and with the agreement entered into under KRS 61.430;

(b) It provides that all services which constitute employment and
are performed in the employ. of the political subdivision by employes
thereof, shall be covered by the plan;

(0) It specifies the source or sources from which the funds neces-

219

 

 

 

 

 

 

 

  

 

 

 

 

 

 

 

sary to make the payments required by paragraph (a) of subsection
(3) and by subsection (4) are expected to be derived and contains
reasonable assurance that such sources will be adequate for such pur-
pose;

(d) It provides for such methods of administration of the plan
by the political subdivision as are found by the state agency to be
necessary for the proper and efficient administration thereof;

(e) It provides that the political subdivisions will make such
reports, in such form and containing such information, as the state
agency may from time to time require, and will comply with such
provisions as the state agency or the Federal Security Administrator
may from time to time find necessary to assure the correctness and
verification of such reports; and

(f) It authorizes the state agency to terminate the plan in its
entirety, in the discretion of the state agency, if it finds that there has
been failure to comply substantially with any provision contained in
such plan, such termination to take effect at the expiration of such
notice and on such conditions as may be provided by regulations of
the state agency, and as may be consistent with the provisions of the
Social Security Act.

(2) The state agency shall not finally refuse to approve a plan
submitted by a political subdivision under subsection (1), and shall
not terminate an approved plan, without reasonable notice and oppor-
tunity for hearing to the political subdivision affected thereby.

(3) (a) Each political subdivision for which a plan has been ap-
proved under this section is authorized to, and shall, pay into the
contribution fund, with respect to wages, at such time or times as the
state agency may by regulation prescribe, contributions in the amounts
and at the rates specified in the applicable agreement entered into by
the state agency under KRS 61.430, and, furthermore, in anticipation
of the due date of any payments of contributions required herein, is
authorized to, and shall, make such advancements as the state agency,
by regulation or contract, may require;

(b) Each political subdivision is authorized to, and shall, make
such payments as are determined by the state agency to be necessary
for the purpose of defraying the expenses incurred by the state agency
in administering KRS 61.410 to 61.500 for the benefit of those employes
covered under any plan approved under subsection (1) of this section,
but in no event shall such amount be greater than five per cent of the
contributions required under paragraph (a) of this subsection. Such

220

4,, 4/ A“

  
    
 
 
   
  
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  

th
co
tic

  

  

stion
tains

pur-

plan
0 be

such
state
such
:rator
; and

in its
e has
ed in
such
ms of
)f the

, plan
shall

IPPOI-

an ap-
:o the
as the
lounts
1to by
pation
em, 15

gency,

make
:essary
Lgency
ployes
action,
of the

Such

_ Vt 7/ ,_._‘,

1‘ fig/q“ ..

payments shall be made into the State Treasury and shall be credited
to a separate trust and agency fund to be used by the state agency
solely for the purpose stated herein;

(0) Each political subdivision required to make payments under
paragraph (a) of this subsection is authorized, in consideration of the
employe s 1etenticn in, or entiy upon, employment after the effective
date of KBS 61.140 to 61.500, to impose upon each of its employes,
as to services which are covered by an approved plan a contribution
with respect to wages received during the calendar years 1951 to 1953,
both inclusive, equal to one and one-half per cent of such wages; with
respect to wages received during the calendar years 1954 to 1956,
both inclusive, not to exceed two per cent of such wages; with respect
to wages received during the calendar years 1957 to 1958, both inclu-
sive, not to exceed two and one—fourth per cent of such wages; with
respect to wages received during the calendar year 1959, not to exceed
two and one—half per cent of such wages; with respect to wages re—
ceived during the calendar years 1960 to 1962, both inclusive, not to
exceed three per cent of such wages; with respect to wages received
during the calendar years 1963 to 1965, both inclusive, not to exceed
three and one-half per cent of such wages; with respect to wages re-
ceived during the calendar years 1966 to 1968, both inclusive, not to
exceed four per cent of such wages; and with respect to wages re-
ceived after December 31, 1968, not to exceed four and one-half per
cent of such wages. Contributions so collected shall be paid into the
contribution fund in partial discharge of the liability of such political
subdivision under paragraph (a) of this subsection. Failure to deduct
such contribution shall not relieve the employe or employer of liability
therefor.

(d) Notwithstanding the wording of the preceding paragraph,
the rate of contributions shall, in all cases, be identical with the rate of
contributions, or taxes, imposed by the Federal Insurance Contribu-
tions Act, as amended, and the Social Security Act, as amended.

(4) Delinquent payments due under paragraph (a) of subsection
(3), with interest at the rate of six per centum per annum, may be re-
covered by action in the Franklin Circuit Court against the political
subdivision liable therefor, or may, at the request of the state agency,
be deducted from any other moneys payable to such subdivision by
any department or agency of the state. (1951, ex. 5., c. 3, § 6; 1958, c.
135, § 4; 1960, c. 85, § 2; effective June 16, 1960)

221

 

 

 

 

 

 

 

 

  

 

 

 

 

 

 

 

    

 

 

COMPENSATION OF OFFICERS

64.410 (1749) How fee-bills made out; provisions concerning. (1)
The fee—bills of every officer shall be made out at length, in figures
and in plain English, and signed by the officer in his official capacity.

(2) No officer shall demand or receive for his services:

(a) Any other or greater fee than is allowed by law;

(b) Any fee for services rendered when the law has not fixed a
compensation therefor;

(c) Any fee for services not actually rendered.

(3) Where there are more plaintiffs or defendants than one in an
action and they sever in their pleadings or otherwise, so that part of
them cause an officer to render separate services for him or them, for
which the others ought not to be liable, the fees for such services
shall be charged separately to those for whom the service is rendered.

(4) No officer in making out his fee-bill shall omit the name of

any person properly chargeable therewith, or insert the name of a ;

person not properly chargeable.

(5) Fees against a person acting in a trust capacity shall be made
out against him in such capacity and he shall only be liable therefor
to the extent of the trust funds in his hands liable to the payment
thereof.

(6) No fee-bill shall be made out, or compensation allowed here-
after, for any ex officio services rendered by any officer.

64.620 Limit on compensation of local officers and employes.
With the exception of the office or mayor of any city of the first class,
the compensation of any officer or employe of a county, city, political
subdivision, local governmental unit or district, or of any city or county

board or commission, for services rendered in one or more offices or ,

positions of employment shall not exceed the constitutional limit for
officers, which is $7,200 per annum, provided, however, that nothing
herein contained shall apply to any officer or employe exclusively
engaged in performance of a proprietary function for any of such
governmental units. (1950, c. 123, § 18; 1958, c. 40; effective June 19,
1958)

PROPERTY SUBJECT TO TAXATION

132.030 [4019a-1; 401921-12] Domestic bank deposits. (1) Every
person having on September 1 of any year a deposit in any bank,
trust company or combined bank and trust company organized under

the laws of this state, or in any national bank of this state, shall pay 3

222

 

 

  

;- (1)
gures
nacity.

xed a

in an
.art of
m, for
)IVlCCS
dered.
me of
3 of a

a made
ierefor
Lyment

it here-

ployes.

:t class,
)olitical
county
Eices or
mit for
nothing
lusively
of such
'une 19,

) Every ,
y bank,
d under
hall pay 5

an annual tax to the state equal to one—thousandth of one per cent
upon the amount of the deposit, and no deduction therefrom shall be
made for any indebtedness. The tax shall be paid to the Department
of Revenue by the bank or company with which the deposit is made,
as the agent of the depositor, on or before November 1 next following
the date of the report provided for in KRS 132.040.

(2) No other tax shall be assessed by the state or any county,
city or other taxing district on such deposits or against the depositor
on account of such deposits. (1949 ex. 5., c. 4, § 1; 1960, c. 186, § 1;
effective June 16, 1960)

132.190 [4019a-5; 4020; 4020a-1; 4023] Property subject to taxa-
tion; sit‘us. (1) The property subject to taxation, unless exempted by
the Constitution, shall be as follows:

(a) All real and personal property within this state, including
intangible personal property of nonresidents and corporations not
organized under the laws of this state that has acquired a business
situs within this state, except that twenty—five domestic fowls to each
family shall be exempt from taxation for any purpose.

(b) All intangible personal property of individuals residing in
this state and of corporations organized under the laws of this state
unless it has acquired a business situs without this state.

(2) The property enumerated in paragraph (b) of subsection (1)
of this section shall be considered and estimated in fixing the valuation
of corporate franchises.

(3) Property shall be assessed for taxation at its fair cash value,
estimated at the price it would bring at a fair voluntary sale.

(4) The situe of intangible personal property for purposes of
taxation shall be at the residence of the real or beneficial owner, and
not at the residence of the fiduciary or agent having custody or posses-
sion. Any intangible property owned by a resident shall be taxable
in this state, unless by the date of assessment he has changed his
place of abode to a place without this state with the bona fide inten-
tion of continuing actually to abide permanently without this state.
The fact that a person again abides Within this state within six months
from so changing his actual place of abode shall be prima facie evi-
dence that he did not intend permanently to have his actual place of
abode without this state. A person so changing his actual place of
abode and not intending permanently to continue it without this state
and not having listed his property for taxation as a resident of this
state shall, for the purpose of having his property assessed for taxation

223

 

 

 

 

 

 

 

 

 

 

 

  
   
 

within this state, be deemed to have resided, on the day when his

“ property should have been so assessed, at his last actual or habitual

j 1, place of abode within this state. The fact that a person does not

4‘ f: f claim or exercise the right to vote at public elections within this state

’ H ‘ shall not of itself constitute him a nonresident of this state.

‘ (5) An administrator, executor, trustee, committee, curator, or 7
l agent residing in this state shall not be liable for taxes on intangible

 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
  
 
 
 
 
 
  
  
 

 

 

; personal property held by him if the real or beneficial owner of the ‘
l‘ property resides outside of this state. This exemption shall not apply I
‘ j ‘ _ j; in the case of an executor or administrator in the exercise of his office (
j.: i ‘: as personal representative while the estate of a deceased person is in . 1
[If 1" process of settlement and before the share of the nonresident legatee ' a
I or beneficiary is set apart to him, or before the legatee or beneficiary h
j‘ j is entitled to be paid his share. , 1
j ‘5‘ (6) Nothing contained in this section shall affect the liability for sj
.‘ franchise taxes payable by corporations organized under the laws of
this state; nor the method of taxation of banks and trust companies uj
provided in KRS 136.270; nor the method of taxation of building and i:
loan associations provided in KRS 136.300; and nothing contained in
“ this section shall alter or repeal KRS 136.030. (1948, c. 33; 1960, c. m
jz‘ 186, § 3; effective June 16, 1960) Br
j LEVY AND ASSESSMENT OF PROPERTY p6
‘ (Affects teachers’ retirement) 1 tic
132.215 Right to receive income; rate of tax. (1) To the extent wl

that the present right to receive income for the period of a life or lives, ids
or other indeterminate period, may be held to be subject to assessment

 

 

‘ and taxation, the basis of the assessment value shall be the fair cash 5:
value.
(2) To the extent that a present right to receive income from any
source for a life or lives or other indeterminate period, including the
5‘ right to receive installment payments, even though for a determinate ij
‘ period, under the terms of a life insurance policy, payable by reason ‘ pro
j of the death of the insured, may be held to be subject to assessment tha
i for ad valorem taxes, the owner or person enjoying such right on Janu- con
ary 1 of each year shall pay a tax to the state of five cents upon each V aid
‘ one hundred dollars of the fair cash value of his right on the assess- rest
j ment date. No other tax shall be assessed by the state or by any Spe<
: county, city, school district, or other taxing district on any such right, ‘ to a
or against the holder of any such right on account thereof. (1946, c. be 5
39; 1960 c. 186, § 4; effective June 16, 1960) “ City

  

224

 

 

  

Lry

for

of
lies
ind

.ll'l

tent
ives,
nent
cash

ASSESSMENT OF PARKING TRAILERS AND WAREHOUSE
PERSONAL PROPERTY

132.260 [4777a-1; 4777a-2; 4777a-3; 4777a-5] Reporting property
in storage, housetrailers and mobile homes; right to inspect and in-
vestigate. (1) Every warehouse company and every person engaged
in the business of furnishing storage for personal property shall by
February 1, 1961, and February 1 of each year thereafter, make a
report to the county tax commissioner, giving, as far as possible, ac-
curate and complete information as to all property held by them on
January 1, 1961, a