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133.125
Summary of appeals -- Final recapitulation -- Clerk of board of
assessment appeals -- Duties -- Compensation.
(1)
(2)
(3)
(4)
No later than three (3) working days after the expiration of the inspection
period provided for in KRS 133.045, or three (3) working days after any
extension of a filing deadline for appeals as set out in KRS 133.120(2)(d), the
county clerk shall provide a copy to the property valuation administrator of each
appeal petition and a summary of the appeals filed with the county board of
assessment appeals. The summary shall be in a format, or on a form, provided
or approved by the Department of Revenue. The property valuation
administrator shall, within three (3) working days of receipt of the summary,
prepare and submit to the Department of Revenue a final recapitulation of the
real property tax roll incorporating all changes made since the submission of
the first recapitulation. Those properties under appeal shall be listed for
recapitulation and certification purposes at the value claimed by the taxpayer.
After submission of the final recapitulation to the Department of Revenue,
assessments shall not be amended except for adjustments ordered by the
board and for corrections made under the provisions of KRS 133.110 and KRS
133.130.
The county clerk, or an authorized deputy, shall act as clerk of the board of
assessment appeals; and where additional board panels are appointed, as
provided by law, one (1) authorized deputy shall act as clerk for each panel. An
accurate record of the proceedings and orders of the board and of each of its
authorized panels shall be kept and shall show the name of the owner of the
property, the description, the type of property, the amount of the assessment
the property valuation administrator placed on the property, and the amount of
change made in the assessment by the board. A copy certified by the chairman
of the board and attested by the county clerk shall be filed by the clerk with the
property valuation administrator and with the Department of Revenue within
five (5) days after the adjournment of the board.
The county clerk shall certify to the county judge/executive the number of days
during which the board was in session, and the court shall enter this fact of
record along with the amount due the board members for their services. On a
presentation of a copy of the order, the Finance and Administration Cabinet
shall draw a warrant on the State Treasurer in favor of the board members and
clerk for the amount due for their services.
The county clerk and any authorized deputies serving as clerk of the board or a
panel thereof shall be allowed the same compensation per day for their
services as is allowed to members of the board of their county, and they shall
be paid in the same manner as members of the board are paid. The county
clerk and his authorized deputies shall be allowed compensation for completing
and filing the record of the board in the same manner as allowed for their
services while acting as clerk of the board or clerk of a panel of the board.
Effective:March 21, 2017
History: Amended 2017 Ky. Acts ch. 81, sec. 4, effective March 21, 2017. -Amended 2005 Ky. Acts ch. 85, sec. 233, effective June 20, 2005. -- Amended
1992 Ky. Acts ch. 449, sec. 7, effective April 13, 1992. -- Amended 1988 Ky.
Acts ch. 303, sec. 12, effective July 15, 1988. -- Amended 1980 Ky. Acts ch.
317, sec. 6, effective July 15, 1980. -- Amended 1978 Ky. Acts ch. 384, sec.
265, effective June 17, 1978. -- Amended 1974 Ky. Acts ch. 74, Art. II, sec. 9(1);
and ch. 326, sec. 7. -- Amended 1960 Ky. Acts ch. 186, Art I, sec. 22. -Amended 1949 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 8. -- Amended 1942 Ky.
Acts ch. 131, secs. 19 and 32. -- Recodified 1942 Ky. Acts ch. 208, sec. 1,
effective October 1, 1942, from Ky. Stat. secs. 4119, 4120, 4124, 4125, 4126.
Formerly codified as KRS 133.050 and 133.190(2).
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