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Ky. Rev. Stat. Ann. ch. 133 – Supervision, Equalization, And Review Of Assessments | Midpage
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Kentucky Revised Statutes
XI
Chapter 133
Ky. Rev. Stat. Ann. ch. 133
Supervision, Equalization, And Review Of Assessments
Commonwealth of Kentucky
133.010
Definitions.
133.020
County board of assessment appeals -- Membership -- Appointment -- Temporary panels -- Oath -- Training -- Replacement of member -- Conflict of interest.
133.030
Meetings of board of assessment appeals -- Records of property valuation administrator to be available -- Compensation of board members.
133.040
Completion of tax roll -- Recapitulation, filing, preservation, distribution -- Correction of assessment -- Failure to submit an acceptable recapitulation.
133.045
Inspection period for tax rolls -- Publication and posting.
133.047
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.
133.070
Assessment where property is annexed by another civil division.
133.110
Correction of clerical errors in assessment.
133.120
Appeal procedure. (Effective until July 15, 2026)
133.123
Department advice -- Responsibility for determination of fair cash value.
133.125
Summary of appeals -- Final recapitulation -- Clerk of board of assessment appeals -- Duties -- Compensation.
133.130
Claims that property erroneously assessed against person other than owner -- Submission of evidence -- Protest to department.
133.150
Equalization of county or district assessments by Department of Revenue.
133.160
Notice of assessment raised by Department of Revenue -- To whom given -- Contents.
133.170
Certification of equalization -- Appeal by fiscal court -- Exoneration from increase in value -- Application -- Procedure -- Appeal.
133.180
Certification by department to county clerk -- Certification of tax books -- Effect.
133.181
Compensation of county clerk for correcting tax books following equalization.
133.185
Tax rate not to be fixed until assessment is certified under KRS 133.180 -- Exception.
133.200
Payment of costs in action by state to increase assessment -- When refunded.
133.215
Fees of sheriff for serving process in tax assessment proceeding.
133.220
Tax bill forms -- Attestation of bills -- Duties of sheriff or collector -- Treatment of undeliverable notices.
133.225
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.
133.230
Preparation of omitted tax bills -- Delivery to sheriff.
133.240
Compensation of county clerk for making tax bills -- Payment.
133.250
Sales-assessment ratio studies -- Revaluation of property -- Publication in each county of the percentage of fair cash value attainment -- Underassessment audit.
133.990
Penalties.