KRS 132.460: Property valuation administrator, or deputy, to attend hearing on

appealed assessments -- Expenses.

The property valuation administrator, or an authorized deputy, shall attend all hearings

before the county board of assessment appeals and bef ore the Board of Tax Appeals

pursuant to KRS 49.200 to 49.250 relative to his or her assessment and submit to

examination and fully disclose to them such information as he or she or she may have and

any other matters pertinent to the inquiry being made. He or she shall be entitled to

reimbursement from the county for expenses incurred in official business outside his or

her county. If the Department of Revenue directs him to perform official duties outside of

his or her county, the expenses shall be paid from the appropriation for the payment of the

salaries of the property valuation administrators. Such reimbursement shall be paid on the

same basis as employees of the Commonwealth are paid for travel expenses.