Chapter 133 - SUPERVISION, EQUALIZATION, AND REVIEW OF ASSESSMENTS
- Section 133.010 - Definitions
- Section 133.015 - [Repealed]
- Section 133.020 - County board of assessment appeals - Membership - Appointment - Temporary panels - Oath - Training - Replacement of member - Conflict of interest
- Section 133.030 - Meetings of board of assessment appeals - Records of property valuation administrator to be available - Compensation of board members
- Section 133.040 - Completion of tax roll - Recapitulation, filing, preservation, distribution - Correction of assessment - Failure to submit an acceptable recapitulation
- Section 133.045 - Inspection period for tax rolls - Publication and posting
- Section 133.046 - [Repealed]
- Section 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
- Section 133.050 - Renumbered
- Section 133.060 - [Repealed]
- Section 133.070 - Assessment where property is annexed by another civil division
- Section 133.080 - [Repealed]
- Section 133.090 - [Repealed]
- Section 133.100 - [Repealed]
- Section 133.110 - Correction of clerical errors in assessment
- Section 133.120 - Appeal procedure
- Section 133.123 - Department advice - Responsibility for determination of fair cash value
- Section 133.125 - Summary of appeals - Final recapitulation - Clerk of board of assessment appeals - Duties - Compensation
- Section 133.130 - Claims that property erroneously assessed against person other than owner - Submission of evidence - Protest to department
- Section 133.140 - [Repealed]
- Section 133.150 - Equalization of county or district assessments by Department of Revenue
- Section 133.160 - Notice of assessment raised by Department of Revenue - To whom given - Contents
- Section 133.170 - Certification of equalization - Appeal by fiscal court - Exoneration from increase in value - Application - Procedure - Appeal
- Section 133.180 - Certification by department to county clerk - Certification of tax books - Effect
- Section 133.181 - Compensation of county clerk for correcting tax books following equalization
- Section 133.185 - Tax rate not to be fixed until assessment is certified under KRS 133.180 - Exception
- Section 133.190 - Renumbered
- Section 133.200 - Payment of costs in action by state to increase assessment - When refunded
- Section 133.210 - [Repealed]
- Section 133.215 - Fees of sheriff for serving process in tax assessment proceeding
- Section 133.220 - Tax bill forms - Attestation of bills - Duties of sheriff or collector - Treatment of undeliverable notices
- Section 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
- Section 133.230 - Preparation of omitted tax bills - Delivery to sheriff
- Section 133.240 - Compensation of county clerk for making tax bills - Payment
- Section 133.250 - Sales-assessment ratio studies - Revaluation of property - Publication in each county of the percentage of fair cash value attainment - Underassessment audit
- PENALTIES (ยง 133.990)