KRS 133.123: Department advice -- Responsibility for determination of fair cash value.

When an appeal is taken from an assessment by the property valuation administrator, of

property which the owner does not consider to be subject to taxation, it shall be the duty

of the county board of assessment appeals to obtain and follow advice from the

Department of Revenue relative to the taxability of such property; however, the board

shall have full power and responsibility to make a determination of the fair cash value of

such property.