KRS 132.400

Before entering upon the duties of office, the property valuation administrator shall execute a bond conditioned upon the faithful performance of the duties of the office with a surety to be approved by the Department of Revenue. In counties containing a city of the first class or consolidated local government, the bond shall be in the sum of one hundred thousand dollars ($100,000); in counties containing a city with a population equal to or greater than twenty thousand (20,000) based upon the most recent federal decennial census, fifty thousand dollars ($50,000); in all other counties, twenty thousand dollars ($20,000).