Kentucky Revised Statutes
Includes enactments through the 2023 Regular Session
The KRS database was last updated on 04/16/2024
.010 Definitions.
.015 Repealed, 1966.
.020 County board of assessment appeals -- Membership -- Appointment -- Temporary panels -- Oath -- Training -- Replacement of member -- Conflict of interest.
.030 Meetings of board of assessment appeals -- Records of property valuation administrator to be available -- Compensation of board members.
.040 Completion of tax roll -- Recapitulation, filing, preservation, distribution -- Correction of assessment -- Failure to submit an acceptable recapitulation.
.045 Inspection period for tax rolls -- Publication and posting.
.046 Repealed, 1949.
.047 Property tax roll as open public record in office of property valuation administrator for five years -- Confidentiality of tax returns -- Reasonable fee schedule for information used for commercial or business purposes -- Access to information.
.050 Renumbered as 133.125(1).
.060 Repealed, 1942.
.070 Assessment where property is annexed by another civil division.
.080 Repealed, 1942.
.090 Repealed, 1942.
.100 Repealed, 1942.
.110 Correction of clerical errors in assessment.
.120 Appeal procedure.
.123 Department advice -- Responsibility for determination of fair cash value.
.125 Summary of appeals -- Final recapitulation -- Clerk of board of assessment appeals -- Duties -- Compensation.
.130 Claims that property erroneously assessed against person other than owner -- Submission of evidence -- Protest to department.
.140 Repealed, 1942.
.150 Equalization of county or district assessments by Department of Revenue.
.160 Notice of assessment raised by Department of Revenue -- To whom given -- Contents.
.170 Certification of equalization -- Appeal by fiscal court -- Exoneration from increase in value -- Application -- Procedure -- Appeal.
.180 Certification by department to county clerk -- Certification of tax books -- Effect.
.181 Compensation of county clerk for correcting tax books following equalization.
.185 Tax rate not to be fixed until assessment is certified under KRS 133.180 -- Exception.
.190 Renumbered in parts as KRS 133.046 and 133.125.
.200 Payment of costs in action by state to increase assessment -- When refunded.
.210 Repealed, 1949.
.215 Fees of sheriff for serving process in tax assessment proceeding.
.220 Tax bill forms -- Attestation of bills -- Duties of sheriff or collector -- Treatment of undeliverable notices.
.225 Information pertaining to property taxes to be available on Web site accessible to the public -- Explanation of process for assessing property values -- Explanation of process for setting tax rates -- Explanation of process for property tax collection -- Information on accessing Web sites of local offices -- Web site address to be included on every notice of assessment and property tax bill sent to taxpayer.
.230 Preparation of omitted tax bills -- Delivery to sheriff.
.240 Compensation of county clerk for making tax bills -- Payment.
.250 Sales-assessment ratio studies -- Revaluation of property -- Publication in each county of the percentage of fair cash value attainment -- Underassessment audit.
.990 Penalties.