2019 Kentucky Revised Statutes Chapter 133 - Supervision, equalization, and review of assessments 133.047 Property tax roll as open public record in office of property valuation administrator for five years -- Confidentiality of tax returns -- Reasonable fee schedule for information used for commercial or business purposes -- Access to information.
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133.047 Property tax roll as open public record in office of property valuation
administrator for five years -- Confidentiality of tax returns -- Reasonable fee
schedule for information used for commercial or business purposes -- Access to
information.
(1)
(2)
(3)
(4)
(5)
Notwithstanding the provisions of KRS 61.870 to 61.884, when the Department of
Revenue has completed action on the assessment of property in any county and has
certified the assessment to the county clerk of that county, as provided for in KRS
133.180, the property tax roll, or a copy of the property tax roll, shall be retained in
the office of the property valuation administrator for maintenance as an open public
record for five (5) years. The property tax roll shall be available for public
inspection during the regular working hours of the office of the property valuation
administrator as provided for in KRS 132.410(2).
Any person inspecting a property tax roll shall do so in a manner not unduly
interfering with the proper operation of the custodian's office.
Personal property tax returns, accompanying documents, and assessment records,
with the exception of the certified personal property tax roll, shall be considered
confidential under the provisions of KRS 131.190.
(a) Real property tax returns and accompanying documents submitted by a
taxpayer shall be considered confidential under the provisions of KRS
131.190. Other real property records in the office of the property valuation
administrator shall be subject to the provisions of KRS 61.870 to KRS 61.884.
(b) However, in addition to the provisions of KRS 61.874, the Department of
Revenue shall develop and provide to each property valuation administrator a
reasonable fee schedule to be used in compensating for the cost of personnel
time expended in providing information and assistance to persons seeking
information to be used for commercial or business purposes. As used in this
paragraph:
1.
"Reasonable fee" has the same meaning as the fee described in KRS
61.874(4)(c); and
2.
"Personnel time" means the cost to the agency to create any mechanical
processing, data collection, or data creation; the staff required to
process, produce, collect, or create data or information; or the cost to the
agency for the creation, purchase, or other acquisition of information.
(c) Any person seeking information on his own property, or any other person,
including the press, seeking information directly related to property tax
assessment, appeals, equalization, requests for refunds, or similar matters shall
not be subject to fees for personnel time.
The Department of Revenue shall provide advice, guidelines, and assistance to each
property valuation administrator in implementing the provisions of KRS 61.870 to
61.884.
Effective: July 15, 2016
History: Amended 2016 Ky. Acts ch. 34, sec. 1, effective July 15, 2016. -- Amended
2005 Ky. Acts ch. 85, sec. 229, effective June 20, 2005. -- Amended 1994 Ky. Acts
ch. 262, sec. 8, effective July 15, 1994. – Amended 1992 Ky. Acts ch. 263, sec. 3,
effective July 14, 1992. -- Created 1980 Ky. Acts ch. 317, sec. 10, effective July 15,
1980.
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