2019 Kentucky Revised Statutes Chapter 133 - Supervision, equalization, and review of assessments 133.045 Inspection period for tax rolls -- Publication and posting.
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133.045 Inspection period for tax rolls -- Publication and posting.
(1)
(2)
The real property tax roll being prepared by the property valuation
administrator for the current year, shall be open for inspection in the property
valuation administrator's office for thirteen (13) days beginning on the first
Monday in May of each year and shall be open for inspection for six (6) days
each week, one (1) of which shall be Saturday. In case of necessity, the
department may order a reasonable extension of time for the inspection period
of the tax roll or it may order that the inspection period be at a different time
than that provided in this section. However, the final day of the inspection
period shall not be Saturday, Sunday, or a legal holiday.
The property valuation administrator shall cause to be published once during
the week before the beginning of the inspection period, as provided in
subsection (1) of this section, in a display type advertisement, the following
information:
(a) The fact that the real property tax roll is open for public inspection;
(b) The dates of the inspection period;
(c) The times available for public review of the real property tax roll;
(d) The fact that any taxpayer desiring to appeal an assessment shall first
request a conference with the property valuation administrator to be held
prior to or during the inspection period or completed during an extension
granted under KRS 133.120; and
(e) Instructions which provide details on the manner in which a taxpayer who
has had a conference with the property valuation administrator may file an
appeal, if he is aggrieved by an assessment made by the property
valuation administrator.
The cost of the notice shall be paid by the fiscal court of the county. The notice
shall also be posted at the courthouse door. Failure to publish or post notices
when the inspection period is at the regular time as provided in this section
shall not invalidate assessments made by the property valuation administrator
and recorded on the tax roll prior to the inspection period.
Effective:March 21, 2017
History: Amended 2017 Ky. Acts ch. 81, sec. 6, effective March 21, 2017. -Amended 2005 Ky. Acts ch. 85, sec. 228, effective June 20, 2005. -- Amended
1994 Ky. Acts ch. 85, sec. 4, effective July 15, 1994. Amended 1992 Ky. Acts
ch. 449, sec. 3, effective April 13, 1992. -- Amended 1988 Ky. Acts ch. 303, sec.
10, effective July 15, 1988. -- Amended 1980 Ky. Acts ch. 317, sec. 4, effective
July 15, 1980. -- Amended 1976 Ky. Acts ch. 155, sec. 24. -- Amended 1974 Ky.
Acts ch. 326, sec. 5. -- Amended 1966 Ky. Acts ch. 239, sec. 135. -- Amended
1954 Ky. Acts ch. 150, sec. 2. -- Amended 1949 (1st Extra. Sess.) Ky. Acts ch.
4. sec. 14. -- Created 1942 Ky. Acts ch. 131, secs. 14 and 32.
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