KRS § 133.125 — KY Code / Title XI / Chapter 133 / Section 133.125
133.125 Summary of appeals -- Final recapitulation -- Clerk of board of assessment appeals -- Duties -- Compensation
Status: in_force

133.125 Summary of appeals -- Final recapitulation -- Clerk of board of

assessment appeals -- Duties -- Compensation.

(1) No later than three (3) working days after the expiration of the inspection

period provided for in KRS 133.045, or three (3) working days after any

extension of a filing deadline for appeals as set out in KRS 133.120(2)(d), the

county clerk shall provide a copy to the property valuation administrator of each

appeal petition and a summary of the appeals filed with the county board of

assessment appeals. The summary shall be in a format, or on a form, provided

or approved by the Department of Revenue. The property valuation

administrator shall, within three (3) working days of receipt of the summary,

prepare and submit to the Department of Revenue a final recapitulation of the

real property tax roll incorporating all changes made since the submission of

the first recapitulation. Those properties under appeal shall be listed for

recapitulation and certification purposes at the value claimed by the taxpayer.

After submission of the final recapitulation to the Department of Revenue,

assessments shall not be amended except for adjustments ordered by the

board and for corrections made under the provisions of KRS 133.110 and KRS

133.130.

(2) The county clerk, or an authorized deputy, shall act as clerk of the board of

assessment appeals; and where additional board panels are appointed, as

provided by law, one (1) authorized deputy shall act as clerk for each panel. An

accurate record of the proceedings and orders of the board and of each of its

authorized panels shall be kept and shall show the name of the owner of the

property, the description, the type of property, the amount of the assessment

the property valuation administrator placed on the property, and the amount of

change made in the assessment by the board. A copy certified by the chairman

of the board and attested by the county clerk shall be filed by the clerk with the

property valuation administrator and with the Department of Revenue within

five (5) days after the adjournment of the board.

(3) The county clerk shall certify to the county judge/executive the number of days

during which the board was in session, and the court shall enter this fact of

record along with the amount due the board members for their services. On a

presentation of a copy of the order, the Finance and Administration Cabinet

shall draw a warrant on the State Treasurer in favor of the board members and

clerk for the amount due for their services.

(4) The county clerk and any authorized deputies serving as clerk of the board or a

panel thereof shall be allowed the same compensation per day for their

services as is allowed to members of the board of their county, and they shall

be paid in the same manner as members of the board are paid. The county

clerk and his authorized deputies shall be allowed compensation for completing

and filing the record of the board in the same manner as allowed for their

services while acting as clerk of the board or clerk of a panel of the board.