KRS 132.015: List of real property additions and deletions to tax rolls to be maintained

by property valuation administrator.

The property valuation administrator shall maintain lists of all real property additions and

real property deletions to the property tax r olls for the county, consolidated local

government, or urban -county, and each city, school district, and special district in the

county, consolidated local government, or urban-county, and shall certify such lists to the

Department of Revenue, the city cle rk of each city in the county which elects to use the

annual county assessment as provided for in KRS 132.285, the treasurer or chief officer

of each special district in the county, and the chief administrative officer of the urban -

county and the consolida ted local government at the time he files his recapitulation of

property assessed on the tax roll with the Department of Revenue.