KRS § 133.225 — KY Code / Title XI / Chapter 133 / Section 133.225
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
Status: in_force

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.

(1) The department shall provide the following information pertaining to property taxes

on a Web site that is accessible to the public:

(a) An explanation of the process for assessing property values, which shall

include but not be limited to:

1. The duties and function of each state and local official involved in the

property assessment process;

2. The methods most commonly used to compute fair cash value;

3. The types of property exempt from taxation;

4. The types of property assessed at a lower value as required by Sections

170 and 172A of the Kentucky Constitution, including property with a

homestead exemption, agricultural property, and horticultural property;

5. The property tax calendar;

6. How and when to report property to the property valuation

administrator;

7. The process for examining real property for valuation purposes;

8. How and when a taxpayer is notified of the assessed value of property;

9. When and where the public can inspect the tax roll; and

10. The process for appealing the assessed values of real and personal

property, including motor vehicles;

(b) An explanation of the process for setting the state tax rate and the county, city,

school, and special taxing district tax rates, including but not limited to:

1. The duties and function of each state and local official involved in the

process for setting tax rates;

2. The definitions of compensating tax rate and net assessment growth;

3. The requirements set forth in KRS 68.245, 132.023, 132.027, and

160.470; and

4. The recall provisions set forth in KRS 132.017;

(c) An explanation of the process for property tax collection, including but not

limited to:

1. The duties and function of each state and local official involved in the

tax collection process;

2. How and when to remit payment of the tax;

3. The due date for the tax;

4. The early payment discount;

5. The penalties assessed on delinquent taxes; and

6. The delinquent tax collection process; and

(d) Direct links to the Web sites or guidance on how to access the Web sites of

the local offices, such as the property valuation administrator's office, the

county clerk's office, and the sheriff's office, that provide taxpayers additional

information on the property taxes within its jurisdiction.

(2) The Web site address that provides the information required by subsection (1) of

this section shall be included on every notice of assessment and property tax bill

sent to the taxpayer.