KRS 132.620: Recovery of compensation or costs from property valuation administrator

for unauthorized assessment or neglect of duty -- Procedure -- Appeal.

(1) The Department of Revenue shall recover from any property valuation administrator

all compensat ion paid to him or her for assessments that were unauthorized or

excessive when and to the extent it is determined by a final order of the board of

assessment appeals, Board of Tax Appeals pursuant to KRS 49.200 to 49.250, or a

court of competent jurisdict ion that such assessments were unauthorized or

excessive. Whenever the property valuation administrator fails to render the

services required of him or her, or he or she performs any of his or her duties in

such a manner as to fail to comply substantially with the requirements of the law, he

or she shall be required to pay a sum that will reasonably compensate the

Commonwealth of Kentucky for its costs in rendering the duties required to be

performed by the property valuation administrator. The Department o f Revenue

shall notify the property valuation administrator by certified mail, return receipt

requested, of any amount charged to be due under this section and a statement of the

reasons therefor. The property valuation administrator shall be entitled to a hearing

before the Board of Tax Appeals, and an appeal may be taken from the final action

of the board to the courts as provided by law.

(2) Any sum that may become due from any property valuation administrator by reason

of this section may be deducted fr om any amount that the Commonwealth of

Kentucky may become obliged to pay such property valuation administrator, or it

may be collected from the bondsman of the property valuation administrator.