KRS 132.605: Purchase of assessment supplies and equipment by county -- Purchase and

loan by Department of Revenue-- Maintenance.

(1) The fiscal court of each county shall have jurisdiction and the power to purchase

and supply to the property valuation administrator any maps, lists, charts, materials,

supplies, equipment or instruments which are reasonably necessary for a complete

and accurate assessment of property in the county. The Department of Revenue is

authorized to purchase and loan any property valuation a dministrator such maps,

lists, charts, materials, supplies, equipment or instruments as are urgently needed by

any property valuation administrator, provided that the Department of Revenue

keeps a record thereof.

(2) The fiscal court of any county shall pr ovide for the maintenance of all maps, lists,

charts, materials, supplies, equipment or instruments owned by a county or supplied

to it by the Department of Revenue or by any source in cooperation with the

Department of Revenue for the purpose of facilitating the assessment of property.