KRS 132.480: Monthly report of real estate conveyances by county clerk to property

valuation administrator -- Compensation of clerk -- Inclusion of in -care-of

address in records.

(1) Each county clerk shall, on or before the fifteenth day of each month, provide to the

property valuation administrator a copy of all deeds and other conveyances

transferring real property made during the preceding month. For this service the

clerk shall be allowed reasonable compensation by the fiscal court.

(2) (a) The property valuation administrator shall review the deeds to ascertain the in-

care-of address to which the property tax bill shall be sent, as reflected in the

deed and as required by KRS 382.135(1), and shall update his or her records

to reflect the in-care-of address.

(b) Inclusion of the in -care-of address in the records of the property valuation

administrator, if the in -care-of address is other than that of the owner of the

property on January 1, shall in no way impact the legal responsibility of the

owner of the property as of January 1 for the payment of the tax.

(3) Information provided by the property valuation administrator to the county clerk for

preparation of the tax bills shall include all in -care-of addresses reflected in all

deeds reviewed by the property valuation administrator during that year prior to the

transfer of information to the county clerk.