The property valuation administrator shall, subject to the direction, instruction, and supervision of the Department of Revenue, make the assessment of all property in his county except as otherwise provided, prepare property assessment records, and have other powers and duties relating to assessment as may be prescribed by law or by the department.
KRS 132.420
Duties and powers of property valuation administrator
Applied in 11 court decisions — leading case Russman v. Luckett (1965)
Most recently applied in KY. EXEC. BRANCH ETHICS COM'N v. Atkinson (June 2010)
Effective: June 20, 2005 History: Amended 2005 Ky
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Kentucky General Assembly. Reproduced from public-domain Kentucky statutes; confirm against the official source for the current text. Not legal advice.