{"data":{"id":"us-ky/krs-131.140","jurisdiction":"us-ky","citation":"KRS 131.140","heading":"Powers and duties of department concerning local finance -- Supervision","body":"of local officials in revenue duties.\n(1) The department shall requisition the Finance and Administration Cabinet to furnish\nto local officials an adequate supply of forms for lis ting property for taxation and\nother forms and blanks the state is required by law to provide. The books and\nrecords prescribed for use by property valuation administrators, county clerks,\nsheriffs and other county tax collectors shall be designed to promo te economical\noperation, adequate control, availability of useful information, and safekeeping.\n(2) The department may confer with, advise and direct local officials respecting their\nduties relating to taxation, and shall supervise the officials in the per formance of\nthose duties. The department shall provide to the property valuation administrators\nup-to-date appraisal manuals outlining uniform procedures for appraising all types\nof real and personal property assessed by them. The property valuation\nadministrators shall follow the uniform procedures for appraising property outlined\nin these manuals. The department shall maintain and make accessible to all property\nvaluation administrators a statewide commercial real property comparative sales\nfile. The depa rtment, by authorized agents, may visit local governmental units and\nofficers for investigational purposes, when necessary.\n(3) The Department of Revenue shall conduct a biennial performance audit of each\nproperty valuation administrator's office. This aud it shall include, but shall not be\nlimited to, an inspection of maps and records, an appraisal study of real property,\nand an evaluation of the overall effectiveness of the office. Each property valuation\nadministrator's office shall provide the department with access to its files, maps and\nrecords during the audit. The department shall prepare a report on assessment equity\nand quality for each county based on the performance audit, and shall provide a\ncopy to the Legislative Research Commission.\n(4) The de partment shall arrange for an annual conference of the property valuation\nadministrators, or the county officers whose duty it is to assess property for\ntaxation, to give them systematic instruction in the fair and just valuation and\nassessment of property, and their duty in connection therewith. The conference shall\ncontinue not more than five (5) days. The officers shall attend and take part in the\nconference, unless prevented by illness or other reason satisfactory to the\ncommissioner. Any officer willfu lly failing to attend the conference may be\nremoved from office by the Circuit Court of the county where he was elected. If the\nofficer participates in all sessions of the conference, one -half (1/2) of his actual and\nnecessary expenses in attending the con ference shall be paid by the state, and the\nother half shall be paid by the county from which he attends. Each officer shall\nprepare an itemized statement showing his actual and necessary expenses, and if it\nis found regular and supported by proper receipt s it shall be approved by the\ndepartment before payment.","path":["KRS Chapter 131"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28108","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:22Z","sha256":"43ef7276622ae60f4aeb16b4fcad2cd2328237b6933beb654a889fe3c0fad1b8","source_id":"us-ky","stale":false,"prev":"us-ky/krs-131.135","next":"us-ky/krs-131.150"},"notice":"GroundRules: Original legal text. Not legal advice."}