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Kentucky Revised Statutes

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Statutes Last Updated July 23, 2012

Includes Enactments through the 2012 Extraordinary Session
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KRS Chapter 133.00

  • .010   Definitions.

  • .015   Repealed, 1966.

  • .020   County board of assessment appeals -- Membership -- Appointment -- Temporary panels -- Oath -- Training -- Replacement of member -- Conflict of interest.

  • .030   Meetings of board of assessment appeals -- Records of property valuation administrator to be available -- Compensation of board members.

  • .040   Completion of tax roll -- Recapitulation, filing, preservation, distribution -- Correction of assessment -- Failure to submit an acceptable recapitulation.

  • .045   Inspection period for tax rolls -- Publication and posting.

  • .046   Repealed, 1949.

  • .047   Property tax roll as open public record in office of property valuation administrator for five years -- Confidentiality of tax returns -- Access to information.

  • .050   Renumbered as 133.125(1).

  • .060   Repealed, 1942.

  • .070   Assessment where property is annexed by another civil division.

  • .080   Repealed, 1942.

  • .090   Repealed, 1942.

  • .100   Repealed, 1942.

  • .110   Correction of clerical errors in assessment.

  • .120   Appeal procedure.

  • .123   Department advice -- Responsibility for determination of fair cash value.

  • .125   Clerk of board of assessment appeals -- Duties -- Compensation.

  • .130   Claims that property erroneously assessed against person other than owner -- Submission of evidence -- Protest to department.

  • .140   Repealed, 1942.

  • .150   Equalization of county or district assessments by Department of Revenue.

  • .160   Notice of assessment raised by Department of Revenue -- To whom given -- Contents.

  • .170   Certification of equalization -- Appeal by fiscal court -- Exoneration from increase in value -- Application -- Procedure -- Appeal.

  • .180   Certification by department to county clerk -- Certification of tax books -- Effect.

  • .181   Compensation of county clerk for correcting tax books following equalization.

  • .185   Tax rate not to be fixed until assessment is certified under KRS 133.180 -- Exception.

  • .190   Renumbered--Subsection (1) renumbered as KRS 133.046 and subsection (2) renumbered as 133.125(3) and (4).

  • .200   Payment of costs in action by state to increase assessment -- When refunded.

  • .210   Repealed, 1949.

  • .215   Fees of sheriff for serving process in tax assessment proceeding.

  • .220   Tax bill forms -- Attestation of bills -- Duties of sheriff or collector -- Treatment of undeliverable notices.

  • .225   Explanation to be mailed to taxpayer.

  • .230   Preparation of omitted tax bills -- Delivery to sheriff.

  • .240   Compensation of county clerk for making tax bills -- Payment.

  • .250   Sales-assessment ratio studies -- Revaluation of property -- Publication in each county of the percentage of fair cash value attainment -- Underassessment audit.

    • Penalties

  • .990   Penalties.

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