Kentucky Revised Statutes Title XI. Revenue and Taxation § 132.720.Definitions for KRS 132.260 and 132.751

(1) “Manufactured home” has the same meaning as in KRS 186.650.

(2) “Mobile home,” “recreational vehicle,” “mobile home park,” and “recreational vehicle park” have the same meanings as in KRS 219.320.

(3) “Unit” means any single mobile home, manufactured home, or recreational vehicle.

(4) “Permanent, fixed foundation” means a foundation permanent in nature which is so constructed as to be fixed upon the surface of the land.