2013 Kentucky Revised Statutes CHAPTER 131 - DEPARTMENT OF REVENUE 131.140 Powers and duties of department concerning local finance -- Supervision of local officials in revenue duties.
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131.140 Powers and duties of department concerning local finance -Supervision of local officials in revenue duties.
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The department shall requisition the Finance and Administration Cabinet to
furnish to local officials an adequate supply of forms for listing property for
taxation and other forms and blanks the state is required by law to provide. The
books and records prescribed for use by property valuation administrators,
county clerks, sheriffs and other county tax collectors shall be designed to
promote economical operation, adequate control, availability of useful
information, and safekeeping.
The department may confer with, advise and direct local officials respecting
their duties relating to taxation, and shall supervise the officials in the
performance of those duties. The department shall provide to the property
valuation administrators up-to-date appraisal manuals outlining uniform
procedures for appraising all types of real and personal property assessed by
them. The property valuation administrators shall follow the uniform procedures
for appraising property outlined in these manuals. The department shall
maintain and make accessible to all property valuation administrators a
statewide commercial real property comparative sales file. The department, by
authorized agents, may visit local governmental units and officers for
investigational purposes, when necessary.
The Department of Revenue shall conduct a biennial performance audit of
each property valuation administrator's office. This audit shall include, but shall
not be limited to, an inspection of maps and records, an appraisal study of real
property, and an evaluation of the overall effectiveness of the office. Each
property valuation administrator's office shall provide the department with
access to its files, maps and records during the audit. The department shall
prepare a report on assessment equity and quality for each county based on
the performance audit, and shall provide a copy to the Legislative Research
Commission.
The department shall arrange for an annual conference of the property
valuation administrators, or the county officers whose duty it is to assess
property for taxation, to give them systematic instruction in the fair and just
valuation and assessment of property, and their duty in connection therewith.
The conference shall continue not more than five (5) days. The officers shall
attend and take part in the conference, unless prevented by illness or other
reason satisfactory to the commissioner. Any officer willfully failing to attend the
conference may be removed from office by the Circuit Court of the county
where he was elected. If the officer participates in all sessions of the
conference, one-half (1/2) of his actual and necessary expenses in attending
the conference shall be paid by the state, and the other half shall be paid by
the county from which he attends. Each officer shall prepare an itemized
statement showing his actual and necessary expenses, and if it is found
regular and supported by proper receipts it shall be approved by the
department before payment.
Effective:January 1, 2006
History: Amended 2005 Ky. Acts ch. 85, sec. 115, effective June 20, 2005; and
ch. 168, sec. 53, effective January 1, 2006. -- Amended 1988 Ky. Acts ch. 418,
sec. 1, effective July 15, 1988. -- Amended 1978 Ky. Acts ch. 384, sec. 256,
effective June 17, 1978. -- Amended 1974 Ky. Acts ch. 74, Art. II, sec. 9(1). -Amended 1960 Ky. Acts ch. 68, Art. V, sec. 6. -- Recodified 1942 Ky. Acts
ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4114h-2.
Legislative Research Commission Note (1/01/2006). This section was amended
by 2005 Ky. Acts chs. 85 and 168, which do not appear to be in conflict and
have been codified together.
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