CHAPTER 133 SUPERVISION, EQUALIZATION, AND REVIEW OF ASSESSMENTS
- 133.010 Definitions.
- 133.015 Repealed, 1966.
- 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- 133.046 Repealed, 1949.
- 133.047 Property tax roll as open public record in office of property valuation administrator for five years -- Confidentiality of tax returns -- Access to information.
- 133.050 Renumbered as 133.125(1).
- 133.060 Repealed, 1942.
- 133.070 Assessment where property is annexed by another civil division.
- 133.080 Repealed, 1942.
- 133.090 Repealed, 1942.
- 133.100 Repealed, 1942.
- 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 Clerk of board of assessment appeals -- Duties -- Compensation.
- 133.130 Protest to Department of Revenue when property erroneously assessed against person other than owner.
- 133.140 Repealed, 1942.
- 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 Renumbered--Subsection (1) renumbered as KRS 133.046 and subsection (2) renumbered as 133.125(3) and (4).
- 133.200 Payment of costs in action by state to increase assessment -- When refunded.
- 133.210 Repealed, 1949.
- 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 Explanation to be mailed 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.
- 133.990 Penalties.