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132.590 Compensation of administrator -- Salary schedule -- Salary
adjustments -- Advancement in grade -- Biennial budget -- Allowances for
deputies -- Payments by fiscal court.
(1)
(2)
The compensation of the property valuation administrator shall be based on
the schedule contained in subsection (2) of this section as modified by
subsection (3) of this section. The compensation of the property valuation
administrator shall be calculated by the Department of Revenue annually.
Should a property valuation administrator for any reason vacate the office in
any year during his term of office, he shall be paid only for the calendar days
actually served during the year.
The salary schedule for property valuation administrators provides for nine (9)
levels of salary based upon the population of the county in the prior year as
determined by the United States Department of Commerce, Bureau of the
Census annual estimates. To implement the salary schedule, the department
shall, by November 1 of each year, certify for each county the population group
applicable to each county based on the most recent estimates of the United
States Department of Commerce, Bureau of the Census. The salary schedule
provides four (4) steps for yearly increments within each population group.
Property valuation administrators shall be paid according to the first step within
their population group for the first year or portion thereof they serve in office.
Thereafter, each property valuation administrator, on January 1 of each
subsequent year, shall be advanced automatically to the next step in the salary
schedule until the maximum salary figure for the population group is reached. If
the county population as certified by the department increases to a new group
level, the property valuation administrator's salary shall be computed from the
new group level at the beginning of the next year. A change in group level shall
have no affect on the annual change in step. Prior to assuming office, any
person who has previously served as a property valuation administrator must
certify to the Department of Revenue the total number of years, not to exceed
four (4) years, that the person has previously served in the office. The
department shall place the person in the proper step based upon a formula of
one (1) incremental step per full calendar year of service:
SALARY SCHEDULE
County Population
Steps and Salary
by
Group
for
Property
Valuation
Administrators
Group I
Step 1
Step 2
Step 3
Step 4
0-4,999
$45,387
$46,762
$48,137
49,513
Group II
5,000-9,999
49,513
50,888
52,263
53,639
Group III
10,000-19,999
53,639
55,014
56,389
57,765
(3)
Group IV
20,000-29,999
55,702
57,765
59,828
61,891
Group V
30,000-44,999
59,828
61,891
63,954
66,017
Group VI
45,000-59,999
61,891
64,641
67,392
70,143
Group VII
60,000-89,999
66,017
68,768
71,518
74,269
Group VIII
90,000-499,999
68,080
71,518
74,957
78,395
Group IX
500,000 and up
72,206
75,644
79,083
82,521
(a) For calendar year 2000, the salary schedule in subsection (2) of this
section shall be increased by the amount of increase in the annual
consumer price index as published by the United States Department of
Commerce for the year ended December 31, 1999. This salary
adjustment shall take effect on July 14, 2000, and shall not be retroactive
to the preceding January 1.
(b) For each calendar year beginning after December 31, 2000, upon
publication of the annual consumer price index by the United States
Department of Commerce, the annual rate of salary for the property
valuation administrator shall be determined by applying the increase in
the consumer price index to the salary in effect for the previous year. This
salary determination shall be retroactive to the preceding January 1.
(c) In addition to the step increases based on service in office, each property
valuation administrator shall be paid an annual incentive of six hundred
eighty-seven dollars and sixty-seven cents ($687.67) per calendar year
for each forty (40) hour training unit successfully completed based on
continuing service in that office and, except as provided in this
subsection, completion of at least forty (40) hours of approved training in
each subsequent calendar year. If a property valuation administrator fails
without good cause, as determined by the commissioner of the Kentucky
Department of Revenue, to obtain the minimum amount of approved
training in any year, the officer shall lose all training incentives previously
accumulated. No property valuation administrator shall receive more than
one (1) training unit per calendar year nor more than four (4) incentive
payments per calendar year. Each property valuation administrator shall
be allowed to carry forward up to forty (40) hours of training credit into the
following calendar year for the purpose of satisfying the minimum amount
(4)
(5)
(6)
(7)
(8)
of training for that year. This amount shall be increased by the consumer
price index adjustments prescribed in paragraphs (a) and (b) of this
subsection. Each training unit shall be approved and certified by the
Kentucky Department of Revenue. Each unit shall be available to property
valuation administrators in each office based on continuing service in that
office. The Kentucky Department of Revenue shall promulgate
administrative regulations in accordance with KRS Chapter 13A to
establish guidelines for the approval and certification of training units.
Notwithstanding any provision contained in this section, no property valuation
administrator holding office on July 14, 2000, shall receive any reduction in
salary or reduction in adjustment to salary otherwise allowable by the statutes
in force on July 14, 2000.
Deputy property valuation administrators and other authorized personnel may
be advanced one (1) step in grade upon completion of twelve (12) months'
continuous service. The Department of Revenue may make grade classification
changes corresponding to any approved for department employees in
comparable positions, so long as the changes do not violate the integrity of the
classification system. Subject to availability of funds, the department may
extend cost-of-living increases approved for department employees to deputy
property valuation administrators and other authorized personnel, by
advancement in grade.
Beginning with the 1990-1992 biennium, the Department of Revenue shall
prepare a biennial budget request for the staffing of property valuation
administrators' offices. An equitable allocation of employee positions to each
property valuation administrator's office in the state shall be made on the basis
of comparative assessment work units. Assessment work units shall be
determined from the most current objective information available from the
United States Bureau of the Census and other similar sources of unbiased
information. Beginning with the 1996-1998 biennium, assessment work units
shall be based on parcel count per employee. The total sum allowed by the
state to any property valuation administrator's office as compensation for
deputies, other authorized personnel, and for other authorized expenditures
shall not exceed the amount fixed by the Department of Revenue. However,
each property valuation administrator's office shall be allowed as a minimum
such funds that are required to meet the federal minimum wage requirements
for two (2) full-time deputies.
Beginning with the 1990-1992 biennium each property valuation administrator
shall submit by June 1 of each year for the following fiscal year to the
Department of Revenue a budget request for his office which shall be based
upon the number of employee positions allocated to his office under subsection
(6) of this section and upon the county and city funds available to his office and
show the amount to be expended for deputy and other authorized personnel
including employer's share of FICA and state retirement, and other authorized
expenses of the office. The Department of Revenue shall return to each
property valuation administrator, no later than July 1, an approved budget for
the fiscal year.
Each property valuation administrator may appoint any persons approved by
the Department of Revenue to assist him in the discharge of his duties. Each
deputy shall be more than twenty-one (21) years of age and may be removed
at the pleasure of the property valuation administrator. The salaries of deputies
and other authorized personnel shall be fixed by the property valuation
administrator in accordance with the grade classification system established by
the Department of Revenue and shall be subject to the approval of the
Department of Revenue. The Personnel Cabinet shall provide advice and
technical assistance to the Department of Revenue in the revision and
updating of the personnel classification system, which shall be equitable in all
respects to the personnel classification systems maintained for other state
employees. Any deputy property valuation administrator employed or promoted
to a higher position may be examined by the Department of Revenue in
accordance with standards of the Personnel Cabinet, for the position to which
he is being appointed or promoted. No state funds available to any property
valuation administrator's office as compensation for deputies and other
authorized personnel or for other authorized expenditures shall be paid without
authorization of the Department of Revenue prior to the employment by the
property valuation administrator of deputies or other authorized personnel or
the incurring of other authorized expenditures.
(9) Each county fiscal court shall annually appropriate and pay each fiscal year to
the office of the property valuation administrator as its cost for use of the
assessment, as required by KRS 132.280, an amount determined as follows:
Assessment Subject to
County Tax of:
At Least
But Less Than
Amount
---$100,000,000
$0.005 for each $100 of the first
$50,000,000 and $0.002 for
each
$100
over
$50,000,000.
$100,000,000
150,000,000
$0.004 for each $100 of the
first
$100,000,000 and $0.002
for
each
$100
over
$100,000,000.
150,000,000 300,000,000
$0.004 for each $100 of the first
$150,000,000 and $0.003
for
each
$100
over
$150,000,000.
300,000,000
---$0.004 for each $100.
(10) The total sum to be paid by the fiscal court to any property valuation
administrator's office under the provisions of subsection (9) of this section shall
not exceed the limits set forth in the following table:
Assessed Value of Property Subject to
At
County Tax of:
Least
But
Less
Than
Limit
----
$700,000,000
25,000
$700,000,000
1,000,000,000
1,000,000,000
2,000,000,000
2,000,000,000
2,500,000,000
2,500,000,000
5,000,000,000
35,000
50,000
75,000
00,000
5,000,000,000
----75,000
This allowance shall be based on the assessment as of the previous January 1
and shall be used for deputy and other personnel allowance, supplies, maps
and equipment, travel allowance for the property valuation administrator and
his deputies and other authorized personnel, and other authorized expenses of
the office.
(11) Annually, after appropriation by the county of funds required of it by subsection
(9) of this section, and no later than August 1, the property valuation
administrator shall file a claim with the county for that amount of the
appropriation specified in his approved budget for compensation of deputies
and assistants, including employer's shares of FICA and state retirement, for
the fiscal year. The amount so requested shall be paid by the county into the
State Treasury by September 1, or paid to the property valuation administrator
and be submitted to the State Treasury by September 1. These funds shall be
expended by the Department of Revenue only for compensation of approved
deputies and assistants and the employer's share of FICA and state retirement
in the appropriating county. Any funds paid into the State Treasury in
accordance with this provision but unexpended by the close of the fiscal year
for which they were appropriated shall be returned to the county from which
they were received.
(12) After submission to the State Treasury or to the property valuation
administrator of the county funds budgeted for personnel compensation under
subsection (11) of this section, the fiscal court shall pay the remainder of the
county appropriation to the office of the property valuation administrator on a
quarterly basis. Four (4) equal payments shall be made on or before
September 1, December 1, March 1, and June 1 respectively. Any unexpended
county funds at the close of each fiscal year shall be retained by the property
valuation administrator, except as provided in KRS 132.601(2). During county
election years the property valuation administrator shall not expend in excess
of forty percent (40%) of the allowances available to his office from county
funds during the first five (5) months of the fiscal year in which the general
election is held.
(13) The provisions of this section shall apply to urban-county governments and
consolidated local governments. In an urban-county government and a
consolidated local government, all the rights and obligations conferred on fiscal
courts or consolidated local governments by the provisions of this section shall
be exercised by the urban-county government or consolidated local
government.
(14) When an urban-county form of government is established through merger of
existing city and county governments as provided in KRS Chapter 67A or when
a consolidated local government is established through merger of existing city
and county governments as provided by KRS Chapter 67C, the annual county
assessment shall be presumed to have been adopted as if the city had
exercised the option to adopt as provided in KRS 132.285, and the annual
amount to be appropriated to the property valuation administrator's office shall
be the combined amount that is required of the county under this section and
that required of the city under KRS 132.285, except that the total shall not
exceed one hundred thousand dollars ($100,000) for any urban-county
government or consolidated local government with an assessment subject to
countywide tax of less than three billion dollars ($3,000,000,000), one hundred
twenty-five thousand dollars ($125,000) for an urban-county government or
consolidated local government with an assessment subject to countywide tax
between three billion dollars ($3,000,000,000) and five billion dollars
($5,000,000,000), and two hundred thousand dollars ($200,000) for an
urban-county government or consolidated local government with an
assessment subject to countywide tax in excess of five billion dollars
($5,000,000,000). For purposes of this subsection, the amount to be
considered as the assessment for purposes of KRS 132.285 shall be the
amount subject to taxation for full urban services.
(15) Notwithstanding the provisions of subsection (9) of this section, the amount
appropriated and paid by each county fiscal court to the office of the property
valuation administrator for 1996 and subsequent years shall be equal to the
amount paid to the office of the property valuation administrator for 1995, or the
amount required by the provisions of subsections (9) and (10) of this section,
whichever is greater.
Effective:June 20, 2005
History: Amended 2005 Ky. Acts ch. 85, sec. 209, effective June 20, 2005. -Amended 2002 Ky. Acts ch. 38, sec. 1, effective July 15, 2002; and ch. 346,
sec. 167, effective July 15, 20002. -- Amended 2000 Ky. Acts ch. 479, sec. 1,
effective July 14, 2000. -- Amended 1998 Ky. Acts ch. 154, sec. 76, effective
July 15, 1998. -- Amended 1996 Ky. Acts ch. 254, sec. 21, effective July 15,
1996; and ch. 361, sec. 2, effective July 15, 1996. -- Amended 1988 Ky. Acts
ch. 418, sec. 3, effective July 15, 1988. -- Amended 1984 Ky. Acts ch. 138,
sec. 1, effective July 13, 1984. -- Amended 1982 Ky. Acts ch. 388, sec. 2,
effective July 15, 1982. -- Amended 1978 Ky. Acts ch. 253, sec. 1, effective
June 17, 1978. -- Amended 1976 Ky. Acts ch. 288, sec. 1. -- Amended 1974 Ky.
Acts ch. 334, sec. 1. -- Amended 1972 Ky. Acts ch. 245, sec. 1. -- Amended
1970 Ky. Acts ch. 175, sec. 1. -- Amended 1968 Ky. Acts ch. 212, sec. 2. -Amended 1966 Ky. Acts ch. 43, secs. 1 and 2. -- Amended 1962 Ky. Acts
ch. 272, sec. 1. -- Amended 1960 Ky. Acts ch. 186, Art. I, sec. 14. -- Amended
1958 Ky. Acts ch. 63, sec. 1. -- Amended 1954 Ky. Acts ch. 216, sec. 1. -Amended 1952 Ky. Acts ch. 129, sec. 1. -- Amended 1950 Ky. Acts ch. 202,
sec. 1. -- Amended 1949 (1st Extra. Sess.) Ky. Acts ch. 3, sec. 10. -- Amended
1948 Ky. Acts ch. 92, sec. 1. -- Amended 1944 Ky. Acts ch. 140, sec. 1. -Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky.
Stat. sec. 4037, 4042a-8.
2012-2014 Budget Reference. See State/Executive Branch Budget, 2012 Ky. Acts
ch. 144, Pt. I, F, 8, (1) at 1121.
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