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Kentucky Revised Statutes

Chapter 133

Ky. Rev. Stat. Ann. ch. 133

Supervision, Equalization, And Review Of Assessments

Commonwealth of Kentucky

133.010Definitions.133.015Repealed, 1966.Repealed 133.020County board of assessment appeals -- Membership -- Appointment -- Temporary panels -- Oath -- Training -- Replacement of member -- Conflict of interest.133.030Meetings of board of assessment appeals -- Records of property valuation administrator to be available -- Compensation of board members.133.040Completion of tax roll -- Recapitulation, filing, preservation, distribution -- Correction of assessment -- Failure to submit an acceptable recapitulation.133.045Inspection period for tax rolls -- Publication and posting.133.046Repealed, 1949.Repealed 133.047Property tax roll as open public record in office of property valuation administrator for five years -- Confidentiality of tax returns -- Reasonable fee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.133.050Renumbered as 133.125(1).Repealed 133.060Repealed, 1942.Repealed 133.070Assessment where property is annexed by another civil division.133.080Repealed, 1942.Repealed 133.090Repealed, 1942.Repealed 133.100Repealed, 1942.Repealed 133.110Correction of clerical errors in assessment.133.120Appeal procedure. (Effective July 15, 2026)133.123Department advice -- Responsibility for determination of fair cash value.133.125Summary of appeals -- Final recapitulation -- Clerk of board of assessment appeals -- Duties -- Compensation.133.130Claims that property erroneously assessed against person other than owner -- Submission of evidence -- Protest to department.133.140Repealed, 1942.Repealed 133.150Equalization of county or district assessments by Department of Revenue.133.160Notice of assessment raised by Department of Revenue -- To whom given -- Contents.133.170Certification of equalization -- Appeal by fiscal court -- Exoneration from increase in value -- Application -- Procedure -- Appeal.133.180Certification by department to county clerk -- Certification of tax books -- Effect.133.181Compensation of county clerk for correcting tax books following equalization.133.185Tax rate not to be fixed until assessment is certified under KRS 133.180 -- Exception.133.190Renumbered in parts as KRS 133.046 and 133.125.Repealed 133.200Payment of costs in action by state to increase assessment -- When refunded.133.210Repealed, 1949.Repealed 133.215Fees of sheriff for serving process in tax assessment proceeding.133.220Tax bill forms -- Attestation of bills -- Duties of sheriff or collector -- Treatment of undeliverable notices.133.225Information 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.133.230Preparation of omitted tax bills -- Delivery to sheriff.133.240Compensation of county clerk for making tax bills -- Payment.133.250Sales-assessment ratio studies -- Revaluation of property -- Publication in each county of the percentage of fair cash value attainment -- Underassessment audit.133.990Penalties.