2013 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 -Repealed and reenacted 1990 Ky.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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