2012 Kentucky Revised Statutes CHAPTER 132 LEVY AND ASSESSMENT OF PROPERTY TAXES 132.670 Mapping of property -- Biennial review by Department of Revenue.
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132.670 Mapping of property -- Biennial review by Department of Revenue.
(1)
(2)
The Department of Revenue shall prepare detailed maps identifying every parcel of
real property within each county of the state. Each county shall furnish to the
department adequate facilities in the county courthouse in which to work. The
Department of Revenue shall prescribe methods and specifications for the mapping
of property. Personnel authorized to assist in making property identification maps
under this section may be given the same authority as a deputy property valuation
administrator. Locally employed mapping project personnel shall be compensated in
the same manner as deputies or assistants in the property valuation administrator's
office.
The Department of Revenue shall conduct a biennial review of the quality of maps
and ownership records in each county. If, in the first review conducted under these
provisions, the maps and records in any county fail to meet the minimum standards
established by the department, the department shall assume responsibility for
remapping, revision, and updating under the provisions of subsection (1) of this
section. Minimum maintenance standards to be followed by each property valuation
administrator shall be established by the department.
Effective: June 20, 2005
History: Amended 2005 Ky. Acts ch. 85, sec. 217, effective June 20, 2005. -- Repealed
and reenacted 1990 Ky. Acts ch. 476, Pt. V, sec. 330, effective July 13, 1990. -Amended 1988 Ky. Acts ch. 418, sec. 5, effective July 15, 1988. -- Amended 1982
Ky. Acts ch. 388, sec. 3, effective July 15, 1982. -- Amended 1980 Ky. Acts ch. 261,
sec. 1, effective July 15, 1980. -- Amended 1974 Ky. Acts ch. 308, sec. 29. -Amended 1972 Ky. Acts ch. 364, sec. 1. -- Amended 1960 Ky. Acts ch. 186, Art. I,
sec. 15, effective June 16, 1960. -- Amended 1956 Ky. Acts ch. 5, sec. 1. -- Created
1949 (1st Extra. Sess.) Ky. Acts ch. 5, sec. 3.
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