# KRS § 186A.030: 186A.030 Computation and collection of motor vehicle and trailer ad valorem taxes

> Kentucky · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_KY_TXVI_C186A_S186A.030

## Section

- **Citation:** KRS § 186A.030
- **Heading:** 186A.030 Computation and collection of motor vehicle and trailer ad valorem taxes
- **Jurisdiction:** Kentucky
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** KY Code / Title XVI / Chapter 186A / Section 186A.030

## Text

186A.030 Computation and collection of motor vehicle and trailer ad valorem

taxes.

In order to improve collection of personal property (ad valorem) taxes associated with

motor vehicles and trailers, the Department of Vehicle Regulation, in cooperation with

the Department of Revenue, shall:

(1) Ensure that the automated system provided by this chapter is capable of properly

assigning a value for each vehicle registered in a county, utilizing a value reference

manual in machine readable form approved by the Department of Revenue, and a

manually entered value for vehicles not shown in such "manual."

(2) Promptly study the feasibility of computing personal property (ad valorem) taxes

associated with motor vehicles or trailers, and producing tax bills or notices of taxes

due in such regard, and if shown feasible to its satisfaction, implement such

capability, or any part thereof, as expeditiously as practicable.

(3) Ensure that the automated system is capable of receiving the record of a lien for

unpaid personal property (ad valorem) taxes associated with an owner of a motor

vehicle or trailer. No motor vehicle dealer shall be responsible for the payment of a

tax lien on a motor vehicle which is received as trade-in or otherwise obtained by

the dealer.

## Nearby sections

- [KRS § 186A.005 186A.005 Definitions for chapter](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXVI_C186A_S186A.005.md)
- [KRS § 186A.010 186A.010 Automated motor vehicle and trailer registration and titling -- Transportation Cabinet to develop system](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXVI_C186A_S186A.010.md)
- [KRS § 186A.015 186A.015 Automated motorboat registration and titling -- Agencies to implement system](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXVI_C186A_S186A.015.md)
- [KRS § 186A.017 186A.017 Electronic title application and registration system -- Application by approved entity -- Contracts with third parties -- Fees -- Administrative regulations](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXVI_C186A_S186A.017.md)
- [KRS § 186A.020 186A.020 Cabinet authorized to promulgate administrative regulations and institute programs](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXVI_C186A_S186A.020.md)
- [KRS § 186A.025 186A.025 Responsibility and authority for administration and support of system](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXVI_C186A_S186A.025.md)
- [KRS § 186A.030 186A.030 Computation and collection of motor vehicle and trailer ad valorem taxes](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXVI_C186A_S186A.030.md)
- [KRS § 186A.035 186A.035 Motor vehicle registration by birth month of owner -- Alternative schedule for certain vehicles -- Joint tenancy with right of survivorship for motor vehicle jointly owned by married couple -- Clerk's fee -- Renewal of registration](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXVI_C186A_S186A.035.md)
- [KRS § 186A.040 186A.040 Accessible online insurance verification system -- Definitions -- Administrative regulations -- Technical advisory committee -- Notification of cancellation, nonrenewal of policy, or absence of vehicle identification number to insured -- Revocation of license -- Information not subject to Kentucky Open Records Act](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXVI_C186A_S186A.040.md)
- [KRS § 186A.042 186A.042 Prohibition against licensing of personal motor vehicle without listing of vehicle identification number as insured vehicle -- Exceptions -- Submission of paper or electronic proof of insurance card to county clerk. (Effective January 1, 2027)](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXVI_C186A_S186A.042.md)
- [KRS § 186A.045 186A.045 Video telecommunication equipment in all counties](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXVI_C186A_S186A.045.md)
- [KRS § 186A.050 186A.050 Conditions and characteristics of certificate of title and computer generated forms](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXVI_C186A_S186A.050.md)
- [KRS § 186A.055 186A.055 System to withhold title until vehicle identification number compared](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXVI_C186A_S186A.055.md)
- [KRS § 186A.060 186A.060 Department of Vehicle Regulation to develop forms -- Reduction of paperwork required -- Identification numbers used -- False or erroneous information](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXVI_C186A_S186A.060.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_KY_TXVI_C186A_S186A.030. Check the current official text before relying on it. Not legal advice.