At the conclusion of an examination under KRS 393A.560, the administrator shall provide to the person whose records were examined a complete and unredacted examination report that specifies:

1. (1) The work performed;
2. (2) The property types reviewed;
3. (3) The methodology of any estimation technique, extrapolation, or statistical sampling used in conducting the examination;
4. (4) Each calculation showing the value of property determined to be due; and
5. (5) The findings of the person conducting the examination.

Effective: July 14, 2018

History: Created 2018 Ky. Acts ch. 163, sec. 61, effective July 14, 2018.