134.830 County clerk to collect ad valorem taxes on motorboats. The collection of ad valorem taxes on motorboats shall be administered in the same manner and according to the same procedures provided for motor vehicles in KRS 134.800 to 134.820. Effective: January 1, 1990 History: Created 1988 Ky. Acts ch. 163, sec. 2, effective January 1, 1990.