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Authority's property, income, revenues and bonds are tax-exempt

KRS 441.675
in effect
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441.675. Authority's property, income, revenues and bonds are tax-exempt The authority is not required to pay any taxes or assessments of any nature whatsoever, upon any project or projects owned by the authority or leased by the authority; or any property acquired or used by the authority under the provisions of KRS 441.625 to 441.695; or upon the incomes or revenues from the lease or use of such property. Nor will there be any tax or assessment of the Commonwealth on any bonds issued under the provisions of KRS 441.625 to 441.695, their transfer or the income therefrom. Effective: July 15, 1982 History: Created 1982 Ky. Acts ch. 235, sec. 15, effective July 15, 1982. 2026-2028 Budget Reference. See State/Executive Branch Budget, 2026 Ky. Acts ch. 168, Pt. I, H, 5, c, (1) at 2098.
Source: Kentucky Legislative Research Commission (legislature.ky.gov)URL: https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=19376Fetched: 10/20/2026

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