KRS 133.040: Completion of tax roll -- Recapitulation, filing, preservation, distribution --

Correction of assessment -- Failure to submit an acceptable recapitulation.

(1) The property valuation administrator shall complete the tax roll of all real property

in his county before the first Monday in April of each year in accordance with law,

and on or before that date he shall file with the department, on forms provided by

the department, a recapitulation of all property assessed on the tax roll with his

official ce rtificate attached. The recapitulation shall show the assessment of

property by type of property and by taxing district. Within fifteen (15) calendar days

after receiving the recapitulation, the department shall direct the property valuation

administrator to make any changes that are necessary to correct the assessment. The

department shall preserve all recapitulations and schedules or a photographic

facsimile for a period of seven (7) years from the assessment date.

(2) At the time the property valuation administrator submits his property recapitulations

to the department, he shall submit a copy of the recapitulations to the county

judge/executive, the treasurer or chief officer of each special district in the county,

the chief executive officer of an urban -county, charter county, unified local

government, or consolidated local government, the mayor of each city electing to

use the annual county assessment pursuant to KRS 132.285, and the superintendent

of each local school district in his county.

(3) Beginning with the 1995 assessment year, if the property valuation administrator

has not submitted an acceptable recapitulation to the department by the first

Monday in August, the department shall, within fifteen (15) days, conduct an

investigation into the rea sons for the failure. The department shall notify the

property valuation administrator in writing of his right to appear before the

commissioner or his designee during the investigation to provide an explanation for

the failure to submit an acceptable reca pitulation. At any time after the completion

of an investigation resulting in a finding that the failure to submit an acceptable

recapitulation was not reasonably justified, the department may declare an

emergency assessment under the provisions of KRS 132.660.

(4) If the commissioner determines upon the conclusion of the investigation that the

failure to submit an acceptable recapitulation was not reasonably justified, the

commissioner shall notify the property valuation administrator in writing of the

department's findings, and of the department's intent to suspend the property

valuation administrator's compensation as of the date of the notification and until

the date an acceptable recapitulation is submitted. The notification shall inform the

property valuation administrator that the amount of compensation suspended under

this subsection is subject to forfeiture as provided in subsection (5) of this section.

(5) The property valuation administrator may, within ten (10) days of the date of notice

provided for in subsection (4) of this section, request in writing a formal

administrative hearing before a department hearing officer appointed by the

commissioner. All hearings shall be conducted in accordance with KRS Chapter

13B. If in the recommended order:

(a) The hearing officer determines, and the commissioner agrees, that the failure

to submit an acceptable recapitulation was not reasonably justified, the

commissioner shall reaffirm the notice of forfeiture provided for in subsection

(4) of this section and issue a final order in writing to the property valuation

administrator.

(b) The hearing officer determines, and the commissioner agrees, that the failure

to submit an acceptable recapitulation was reasonably justified, the

commissioner shall notify the property valuation administrator in a final order,

and compensation suspended under subsection (4) of this section shall be paid

with interest at the tax interest rate defined in KRS 131.010(6).

(6) If the property valuation administrator does not request in writing a formal

administrative hearing within the time prescribed in subsection (5) of this section,

the commissioner shall reaffirm the notice of forfeiture provided for in subsection

(4) of this section and issue a final order in writing to the propert y valuation

administrator.

(7) The property valuation administrator may appeal the commissioner's final order in

the same manner, and subject to the same provisions as set forth in KRS

132.370(7).

(8) A property valuation administrator who fails to submit an acceptable recapitulation,

within the times prescribed in subsection (3) of this section and after a previous

finding that a prior year's failure to submit an acceptable recapitulation was

determined to not be reasonably justified, shall be subject to r emoval from office as

provided by KRS 132.370(4).