{"data":{"id":"us-ky/krs-133.110","jurisdiction":"us-ky","citation":"KRS 133.110","heading":"Correction of clerical errors in assessment.","body":"(1) After submission of the final real property recapitulation or certification of the\npersonal property assessment, the property valuation administrator may correct\nclerical, mathematical, or procedural errors in an assessment or any duplication of\nassessment. Changes in assessed value based on appraisal methodology or opinion\nof value shall not be valid. All corrections shall be reviewed by the Department of\nRevenue and those changes determined by the department to be invalid shall be\nrescinded. Any taxpayer affected by this rescission shall not be subject to additional\npenalties.\n(2) Notwithstanding other statutory provisions, for property subject to a tax rate that is\nset each year based on the certified assessment, any loss of property tax revenue\nincurred by a taxing district due to corrections made after the tax rate has been set\nmay be recovered by making an adjustment in the tax rate to be set for the next tax\nyear.","path":["KRS Chapter 133"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28342","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:25Z","sha256":"fb6b9a8ffd974337e4bfacce04ee3b4659713fa7028ad7edcccdebbea9e32bff","source_id":"us-ky","stale":false,"prev":"us-ky/krs-133.100","next":"us-ky/krs-133.120"},"notice":"GroundRules: Original legal text. Not legal advice."}