Kentucky Chapter 133 — Supervision, Equalization, and Review of Assessments
36 sections hosted, reproduced from the official public-domain source.
- KRS 133.010— Definitions for chapter
- KRS 133.015— Repealed, 1966
- KRS 133.020— County board of assessment appeals -- Membership -- Appointment -- Temporary panels -- Oath -- Training -- Replacement of member -- Conflict of interest
- KRS 133.030— Meetings of board of assessment appeals -- Records of property valuation administrator to be available -- Compensation of board members
- KRS 133.040— Completion of tax roll -- Recapitulation, filing, preservation, distribution -- Correction of assessment -- Failure to submit an acceptable recapitulation
- KRS 133.045— Inspection period for tax rolls -- Publication and posting
- KRS 133.046— Repealed, 1949
- KRS 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
- KRS 133.050— Renumbered as 133.125(1)
- KRS 133.060— Repealed, 1942
- KRS 133.070— Assessment where property is annexed by another civil division
- KRS 133.080— Repealed, 1942
- KRS 133.090— Repealed, 1942
- KRS 133.100— Repealed, 1942
- KRS 133.110— Correction of clerical errors in assessment
- KRS 133.120— Appeal procedure
- KRS 133.123— Department advice -- Responsibility for determination of fair cash value
- KRS 133.125— Summary of appeals -- Final recapitulation -- Clerk of board of assessment appeals -- Duties -- Compensation
- KRS 133.130— Claims that property erroneously assessed against person other than owner -- Submission of evidence -- Protest to department
- KRS 133.140— Repealed, 1942
- KRS 133.150— Equalization of county or district assessments by Department of Revenue
- KRS 133.160— Notice of assessment raised by Department of Revenue -- To whom given -- Contents
- KRS 133.170— Certification of equalization -- Appeal by fiscal court -- Exoneration from increase in value -- Application -- Procedure -- Appeal
- KRS 133.180— Certification by department to county clerk -- Certification of tax books -- Effect
- KRS 133.181— Compensation of county clerk for correcting tax books following equalization
- KRS 133.185— Tax rate not to be fixed until assessment is certified under KRS 133.180 -- Exception
- KRS 133.190— Renumbered in parts as KRS 133.046 and 133.125
- KRS 133.200— Payment of costs in action by state to increase assessment -- When refunded
- KRS 133.210— Repealed, 1949
- KRS 133.215— Fees of sheriff for serving process in tax assessment proceeding
- KRS 133.220— Tax bill forms -- Attestation of bills -- Duties of sheriff or collector -- Treatment of undeliverable notices
- KRS 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
- KRS 133.230— Preparation of omitted tax bills -- Delivery to sheriff
- KRS 133.240— Compensation of county clerk for making tax bills -- Payment
- KRS 133.250— Sales-assessment ratio studies -- Revaluation of property -- Publication in each county of the percentage of fair cash value attainment -- Underassessment audit
- KRS 133.990— Penalties