{"data":{"id":"us-ky/krs-133.123","jurisdiction":"us-ky","citation":"KRS 133.123","heading":"Department advice -- Responsibility for determination of fair cash value.","body":"When an appeal is taken from an assessment by the property valuation administrator, of\nproperty which the owner does not consider to be subject to taxation, it shall be the duty\nof the county board of assessment appeals to obtain and follow advice from the\nDepartment of Revenue relative to the taxability of such property; however, the board\nshall have full power and responsibility to make a determination of the fair cash value of\nsuch property.","path":["KRS Chapter 133"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28344","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:25Z","sha256":"bb58d72a0ab83daa3a899f4a3a7982e4908901b85ccd6528fc71938c3e441bf6","source_id":"us-ky","stale":false,"prev":"us-ky/krs-133.120","next":"us-ky/krs-133.125"},"notice":"GroundRules: Original legal text. Not legal advice."}