Chapter 133. Supervision, Equalization, and Review of Assessments
- 133.010 Definitions
- 133.015 Temporary Continuation of Former Laws—Repealed
- 133.020 County Board of Assessment Appeals; Membership; Appointment; Temporary Panels; Oath; Training; Replacement of Member; Conflict of Interest
- 133.030 Meetings of Board of Assessment Appeals; Records of Property Valuation Administrator to be Available; Compensation of Board Members
- 133.040 Completion of Tax Roll; Recapitulation, Filing, Preservation, Distribution; Correction of Assessment; Failure to Submit an Acceptable Recapitulation
- 133.045 Inspection Period for Tax Rolls; Publication and Posting
- 133.046 Final Recapitulation of Tax Rolls; Certification of Approval—Repealed
- 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
- 133.050 Clerk of Board of Assessment Appeals; Duties; Compensation—Renumbered
- 133.060 Supervisors to Assess Omitted Intangibles; Listing; Clerk to Report to Department; Clerk's Fee—Repealed
- 133.070 Assessment Where Property is Annexed by Another Civil Division
- 133.080 County Clerk to Serve as Clerk of Supervisors—Repealed
- 133.090 Notice to Taxpayer when Increase or Assessment is Made by Supervisors; Preparation; Service; Fees—Repealed
- 133.100 Supervisors to Reassemble to Hear Complaints and Reconsider Assessments; Length of Session—Repealed
- 133.110 Correction of Clerical Errors in Assessment
- 133.120 Appeal Procedure
- 133.123 Department Advice; Responsibility for Determination of Fair Cash Value
- 133.125 Summary of Appeals; Final Recapitulation; Clerk of Board of Assessment Appeals; Duties; Compensation
- 133.130 Claims that Property Erroneously Assessed Against Person Other than Owner; Submission of Evidence; Protest to Department
- 133.140 Filing, Examination and Correction of Intangible Personal Property Schedules—Repealed
- 133.150 Equalization of County or District Assessments by Department of Revenue
- 133.160 Notice of Assessment Raised by Department of Revenue; to Whom Given; Contents
- 133.170 Certification of Equalization; Appeal by Fiscal Court; Exoneration from Increase in Value; Application; Procedure; Appeal
- 133.180 Certification by Department to County Clerk; Certification of Tax Books; Effect
- 133.181 Compensation of County Clerk for Correcting Tax Books Following Equalization
- 133.185 Tax Rate Not to be Fixed Until Assessment is Certified Under KRS 133.180; Exception
- 133.190 Final Recapitulation of Tax Rolls; Certification of Approval—Renumbered
- 133.200 Payment of Costs in Action by State to Increase Assessment; when Refunded
- 133.210 Tax Commissioner's Report of Real Property Sales to Department of Revenue; Compensation; Penalty—Repealed
- 133.215 Fees of Sheriff for Serving Process in Tax Assessment Proceeding
- 133.220 Tax Bill Forms; Attestation of Bills; Duties of Sheriff or Collector; Treatment of Undeliverable Notices
- 133.225 Information Pertaining to Property Taxes to be Available on Web Site Accessible to the Public; Explanation of Process for Assessing Property Values; Explanation of Process for Setting Tax Rates; Explanation of Process for Property Tax Collection; Information on Accessing Web Sites of Local Offices; Web Site Address to be Included on Every Notice of Assessment and Property Tax Bill Sent to Taxpayer
- 133.230 Preparation of Omitted Tax Bills; Delivery to Sheriff
- 133.240 Compensation of County Clerk for Making Tax Bills; Payment
- 133.250 Sales-Assessment Ratio Studies; Revaluation of Property; Publication in Each County of the Percentage of Fair Cash Value Attainment; Underassessment Audit
- Penalties