{"data":{"id":"us-ky/krs-132.620","jurisdiction":"us-ky","citation":"KRS 132.620","heading":"Recovery of compensation or costs from property valuation administrator","body":"for unauthorized assessment or neglect of duty -- Procedure -- Appeal.\n(1) The Department of Revenue shall recover from any property valuation administrator\nall compensat ion paid to him or her for assessments that were unauthorized or\nexcessive when and to the extent it is determined by a final order of the board of\nassessment appeals, Board of Tax Appeals pursuant to KRS 49.200 to 49.250, or a\ncourt of competent jurisdict ion that such assessments were unauthorized or\nexcessive. Whenever the property valuation administrator fails to render the\nservices required of him or her, or he or she performs any of his or her duties in\nsuch a manner as to fail to comply substantially with the requirements of the law, he\nor she shall be required to pay a sum that will reasonably compensate the\nCommonwealth of Kentucky for its costs in rendering the duties required to be\nperformed by the property valuation administrator. The Department o f Revenue\nshall notify the property valuation administrator by certified mail, return receipt\nrequested, of any amount charged to be due under this section and a statement of the\nreasons therefor. The property valuation administrator shall be entitled to a  hearing\nbefore the Board of Tax Appeals, and an appeal may be taken from the final action\nof the board to the courts as provided by law.\n(2) Any sum that may become due from any property valuation administrator by reason\nof this section may be deducted fr om any amount that the Commonwealth of\nKentucky may become obliged to pay such property valuation administrator, or it\nmay be collected from the bondsman of the property valuation administrator.","path":["KRS Chapter 132"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=51501","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:24Z","sha256":"baa25af7c07cc215d107f0c3e060662cdf6149abcdf254439897a280f9b364b5","source_id":"us-ky","stale":false,"prev":"us-ky/krs-132.610","next":"us-ky/krs-132.630"},"notice":"GroundRules: Original legal text. Not legal advice."}