{"data":{"id":"us-ky/krs-133.125","jurisdiction":"us-ky","citation":"KRS 133.125","heading":"Summary  of appeals -- Final recapitulation -- Clerk of board of","body":"assessment  appeals -- Duties -- Compensation.\n(1) No  later than three (3) working days after the expiration of the inspection\nperiod provided for in KRS  133.045, or three (3) working days after any\nextension of a filing deadline for appeals as set out in KRS  133.120(2)(d), the\ncounty clerk shall provide a copy to the property valuation administrator of each\nappeal petition and a summary  of the appeals filed with the county board of\nassessment appeals. The summary shall be in a format, or on a form, provided\nor  approved  by  the Department  of Revenue.  The  property valuation\nadministrator shall, within three (3) working days of receipt of the summary,\nprepare and submit to the Department of Revenue a final recapitulation of the\nreal property tax roll incorporating all changes made  since the submission of\nthe first recapitulation. Those  properties under appeal shall be listed for\nrecapitulation and certification purposes at the value claimed by the taxpayer.\nAfter submission of the final recapitulation to the Department of Revenue,\nassessments  shall not be amended  except for adjustments ordered by the\nboard and for corrections made under the provisions of KRS  133.110 and KRS\n133.130.\n(2) The  county clerk, or an authorized deputy, shall act as clerk of the board of\nassessment  appeals; and where additional board panels are appointed, as\nprovided by law, one (1) authorized deputy shall act as clerk for each panel. An\naccurate record of the proceedings and orders of the board and of each of its\nauthorized panels shall be kept and shall show the name  of the owner of the\nproperty, the description, the type of property, the amount of the assessment\nthe property valuation administrator placed on the property, and the amount of\nchange made in the assessment by the board. A copy certified by the chairman\nof the board and attested by the county clerk shall be filed by the clerk with the\nproperty valuation administrator and with the Department of Revenue  within\nfive (5) days after the adjournment of the board.\n(3) The county clerk shall certify to the county judge/executive the number of days\nduring which the board was in session, and the court shall enter this fact of\nrecord along with the amount due the board members  for their services. On a\npresentation of a copy of the order, the Finance and Administration Cabinet\nshall draw a warrant on the State Treasurer in favor of the board members  and\nclerk for the amount due for their services.\n(4) The county clerk and any authorized deputies serving as clerk of the board or a\npanel thereof shall be allowed the same  compensation per day for their\nservices as is allowed to members  of the board of their county, and they shall\nbe paid in the same manner as members  of the board are paid. The county\nclerk and his authorized deputies shall be allowed compensation for completing\nand  filing the record of the board in the same  manner as allowed for their\nservices while acting as clerk of the board or clerk of a panel of the board.","path":["KRS Chapter 133"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=45565","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:25Z","sha256":"1e3c84a52619bc61fcf1c23d1fe5f3599ceb2a4a8dd385fdb38c02a9eccfd4c8","source_id":"us-ky","stale":false,"prev":"us-ky/krs-133.123","next":"us-ky/krs-133.130"},"notice":"GroundRules: Original legal text. Not legal advice."}