{"data":{"id":"us-ky/krs-132.285","jurisdiction":"us-ky","citation":"KRS 132.285","heading":"Use by city of county assessment allowance for costs -- City's power in","body":"adopting procedures to use county assessment -- Appropriation.\n(1) (a) Except as provided in subsection (3) of this section, any city may by ordinance\nelect to use the annual  county assessment for property situated within the city\nas a basis of ad valorem tax levies ordered or approved by the legislative body\nof the city.\n(b) Any city making the election provided in paragraph (a) of this subsection shall\nnotify the department and property valuation administrator prior to the next\nsucceeding assessment to be used for city levies. In such event the assessment\nfinally determined for county tax purposes shall serve as a basis of all city\nlevies for the fiscal year commencing on or after the county assessment date.\n(c) Each city which elects to use the county assessment shall annually appropriate\nand pay each fiscal year to the office of the property valuation administrator\nfor deputy and other authorized personnel allowance, supplie s, maps and\nequipment, and other authorized expenses of the office one -half of one cent\n($0.005) for each one hundred dollars ($100) of assessment, except that sums\npaid shall not be:\n1. Less than two hundred fifty dollars ($250); or\n2. More than:\na. Forty thousand dollars ($40,000) in a city having an assessment\nsubject to city tax of less than two billion dollars\n($2,000,000,000);\nb. Fifty thousand dollars ($50,000) in a city having an assessment\nsubject to city tax of two billion dollars ($2,000,000,000)  or more,\nbut less than three billion dollars ($3,000,000,000);\nc. Sixty thousand dollars ($60,000) in a city having an assessment\nsubject to city tax of three billion dollars ($3,000,000,000) but less\nthan six billion dollars ($6,000,000,000); or\nd. One h undred thousand dollars ($100,000) in a city having an\nassessment subject to city tax of six billion dollars\n($6,000,000,000) or more.\n(d) This allowance shall be based on the assessment as of the previous January 1.\n(e) Each property valuation administrat or shall file a claim with the city for the\ncounty assessment, which shall include the recapitulation submitted to the city\npursuant to KRS 133.040(2).\n(f) The city shall order payment in an amount not to exceed the appropriation\nauthorized by this section.\n(g) The property valuation administrator shall be required to account for all\nmoneys paid to his or her office by the city and any funds unexpended by the\nclose of each fiscal year shall carry over to the next fiscal year.\n(h) Notwithstanding any statutory provisions to the contrary, the assessment dates\nfor the city shall conform to the corresponding dates for the county, and the\ncity may by ordinance esta blish additional financial and tax procedures that\nwill enable it effectively to adopt the county assessment.\n(i) The legislative body of any city adopting the county assessment may fix the\ntime for levying the city tax rate, due and delinquency dates for taxes, and any\nother dates that will enable it effectively to adopt the county assessment,\nnotwithstanding any statutory provisions to the contrary.\n(j) Any such city may, by ordinance, abolish any office connected with city\nassessment and equalization.\n(k) Any city which elects to use the county assessment shall have access to the\nassessment records as soon as completed and may obtain a copy of that\nportion of the records which represents the assessment of property within the\ncity by additional payment of the cost thereof.\n(l) Once any city elects to use the county assessment, that action cannot be\nrevoked without notice to the department and the property valuation\nadministrator six (6) months prior to the next date as of which property is\nassessed for state and county taxes.\n(2) In the event any omitted property is assessed by the property valuation administrator\nas provided by KRS 132.310, the assessment shall be considered as part of the\nassessment adopted by the city according to subsection (1) of this section.\n(3) For purposes of the levy and collection of ad valorem taxes on motor vehicles, cities\nshall use the assessment required to be made pursuant to KRS 132.487(5).\n(4) Notwithstanding the provisions of subsection (1) of this section, each city which\nelects to use the county assessment for ad valorem taxes levied for 1996 or\nsubsequent years, and which used the county assessment for ad valorem taxes levied\nfor 1995, shall appropriate and pay to the office of the property valuation\nadministrator for th e purposes set out in subsection (1) of this section an amount\nequal to the amount paid to the office of the property valuation administrator in\n1995, or the amount required by the provisions of subsection (1) of this section,\nwhichever is greater.","path":["KRS Chapter 132"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=49941","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:23Z","sha256":"8e9976b1da3a0f8f36dc98ce4c57af23b7c0ed00e2d4654ae47be90128b78cc9","source_id":"us-ky","stale":false,"prev":"us-ky/krs-132.280","next":"us-ky/krs-132.290"},"notice":"GroundRules: Original legal text. Not legal advice."}