{"data":{"id":"us-ky/krs-132.660","jurisdiction":"us-ky","citation":"KRS 132.660","heading":"Emergency assessments.","body":"(1) The Department of Revenue shall have authority to order an emergency assessment\nof all or any part of the taxable property in any taxing district to be made by one (1)\nor more persons appointed for that purpose by the department, whenever: there has\nbeen n o regular assessment; the records of an assessment have been destroyed,\nmutilated or lost; complaint is made by the owners of not less than ten percent\n(10%) in value of the taxable property in the taxing district; or investigation of the\ndepartment disclo ses that the assessment of property in such taxing district is so\ngrossly inequitable or fiscally infeasible that an emergency exists. The order\ndirecting such emergency assessments shall state the reasons therefor and a copy\nshall be filed in the office o f the county clerk where the property lies. Such order,\nwhen filed, shall void any assessment for the assessment year for which the\nemergency assessment is made. Any person appointed to make such an emergency\nassessment shall have the same powers and dutie s as the property valuation\nadministrator. Whenever the tax roll has been completed under an emergency\nassessment and the tentative valuations have been determined, the department shall\ncause to be published pursuant to KRS Chapter 424, a notice as to the date when the\ntax roll will be ready for inspection and the time available for such purpose; also a\ncopy of the notice shall be posted at the courthouse door. If any property is assessed\nat a greater value than that listed by the taxpayer or unlisted property is assessed, the\ntaxpayer shall be charged with notice of such action by reason of the inspection\nperiod, and no further notice need be given of such action taken before the\nbeginning of the inspection period. At the close of the inspection period, the  tax roll\nshall be delivered to the county clerk and the county judge/executive shall\nimmediately convene the board of assessment appeals to hear and determine any\nappeals from such emergency assessment. The board shall remain in session for the\ntime and s hall receive the compensation as provided in KRS 133.030(3). Appeals\nshall be taken and heard from such emergency assessments in the same manner as\nappeals from regular assessments.\n(2) The department may appoint the property valuation administrator to mak e an\nemergency assessment provided he was not at fault, and if the property valuation\nadministrator is so appointed he shall receive reasonable compensation for his\nservices in making this assessment, which shall not affect in any manner the\npayment to him  of any compensation that he has received for himself or on behalf\nof a deputy or that may be due him, for services in making the regular assessment.\nWhenever through the property valuation administrator's fault an emergency\nassessment is ordered, the prop erty valuation administrator shall become liable for\nthe cost thereof as provided in KRS 132.620, such cost to be limited to the amount\ndue or paid him in accordance with the provisions of KRS 132.590.","path":["KRS Chapter 132"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28310","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:24Z","sha256":"8bead213c5fad516c77bd1540edacba9d04313b76f333c1f73308deb1d9d07a1","source_id":"us-ky","stale":false,"prev":"us-ky/krs-132.650","next":"us-ky/krs-132.670"},"notice":"GroundRules: Original legal text. Not legal advice."}