{"data":{"id":"us-ky/krs-132.370","jurisdiction":"us-ky","citation":"KRS 132.370","heading":"Property valuation administrator's status as state official -- Election --","body":"Qualification -- Terms -- Removal -- Accrued leave and compensatory time.\n(1) There shall be a property valuation administrator in each county in lieu of a county\nassessor. Property valuation administrators shall be state officials and all deputies\nand assistants of their offices shall be unclassified state employees.\n(2) Property valuation administrators shall be elected in the year in which county\nelections are held and shall enter upon the discharge of the duties of their office on\nthe first Monday in December after their election and continue in office for a period\nof four (4) years, and until the election and qualification of their successors.\nProperty valuation administrato rs shall possess the qualifications required by\nSection 100 of the Constitution and by KRS 132.380 and shall be eligible for\nreelection.\n(3) The property valuation administrators and all deputies and assistants of their offices\nwho qualify as full -time emp loyees shall be eligible for participation in the\nprovisions of KRS 18A.205, 18A.230 to 18A.355, and 61.510 to 61.705.\n(4) A property valuation administrator may be removed from office by the Circuit\nCourt of his or her county, upon petition of any taxpayer, or by the commissioner of\nrevenue for willful disobedience of any just or legal order of the department, or for\nmisfeasance or malfeasance in office or willful neglect in the discharge of his or her\nofficial duties, including but not limited to intentio nal underassessment or\noverassessment of properties and chronic underassessment of properties. For\npurposes of this section and KRS 133.250, \"chronic underassessment\" means a\nwidespread pattern and practice of assessing properties at levels substantially b elow\nfair market value which persists for a period of two (2) or more years as disclosed\nby randomly selected sample appraisals conducted under the provisions of KRS\n133.250, special audits conducted pursuant to KRS 133.250, or other means.\n(5) If the comm issioner determines that a property valuation administrator should be\nremoved from office, the property valuation administrator shall be notified in\nwriting, and the notice of intent to remove shall state the specific reasons for\nremoval. The notice shall also advise the property valuation administrator of his or\nher right to a preremoval conference and an administrative hearing.\n(6) A property valuation administrator may request a preremoval conference to appear\nwith or without counsel before the commissio ner or his or her designee to answer\nthe charges against him or her. The preremoval conference shall be requested in\nwriting within six (6) working days of the date on which the notice of intent to\nremove is received, and a preremoval conference shall be s cheduled within seven\n(7) working days of the date on which the request is received. The commissioner or\nhis or her designee shall render a decision within five (5) working days of the\nconclusion of the preremoval conference. Failure of a property valuatio n\nadministrator to request a preremoval hearing shall not waive his or her right to\ncontest his or her removal through an administrative hearing.\n(7) If an action to remove a property valuation administrator is initiated by the\ncommissioner of revenue, the  property valuation administrator shall have the right\nto appeal and upon appeal an administrative hearing shall be conducted in\naccordance with KRS Chapter 13B. Appeal of the final order of the commissioner\nof revenue may be filed in a Circuit Court of an  adjacent judicial circuit in\naccordance with KRS Chapter 13B, notwithstanding the provisions of KRS Chapter\n18A.\n(8) If a property valuation administrator is removed from office as provided in\nsubsections (4) to (7) of this section, he or she shall be ine ligible to serve in the\noffice at any future date and shall forfeit any and all certification from the\nDepartment of Revenue pertaining to the office.\n(9) Notwithstanding the provisions of KRS 18A.110(5)(c), the department shall\npromulgate administrative r egulations allowing property valuation administrators\nand their deputies to receive lump -sum payments for accrued annual leave and\ncompensatory time when separated from employment because of termination by the\nemployer, resignation, retirement, or death.","path":["KRS Chapter 132"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28264","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:24Z","sha256":"f2825c89941f321f42b456435f966dee0dfd07761ba658310543b3bd7310b251","source_id":"us-ky","stale":false,"prev":"us-ky/krs-132.365","next":"us-ky/krs-132.375"},"notice":"GroundRules: Original legal text. Not legal advice."}