{"data":{"id":"us-ky/krs-91.320","jurisdiction":"us-ky","citation":"KRS 91.320","heading":"Property, how listed for assessment -- Taxpayers' lists -- Assessment in","body":"office of property valuation administrator -- Inquiries by assessor -- Records of\nreal estate transfers.\n(1) Every person owning or holding taxable property, either in his own rig ht or as a\nfiduciary or agent, shall return to the assessor or his assistant a true list of all such\nproperty, stating the value of the personal property, upon blanks prepared for that\npurpose by the assessor, in the form prescribed by ordinance, and shall  make oath\nbefore the assessor or his assistant. However, if it be deemed expedient, the city\nassessor may mail, by postal card, appropriate notice to the last known address of\nthe taxpayer and by agreement with the property valuation administrator receive  the\nreturn of the said true list or schedule of all such taxable property in the office of the\nproperty valuation administrator simultaneously with the taking of such list or\nschedule for state and county purposes by the property valuation administrator, and\nunder such arrangement the city tax assessor shall provide for such purpose a\nsufficient number of deputies to expeditiously perform such duties and they shall\nperform such duties in the office of the property valuation administrator during the\nperiod necessary to complete said duties. If such arrangement is made, both the city\nassessor and the property valuation administrator, and the deputies of each and\neither, are hereby empowered to administer any oath to the taxpayer, provided by\nlaw in connection  with the return of any list or schedule, whether the property be\nlocated in the county outside the city or in the corporate limits of the city. The\nmethod of payment of salaries to said deputies engaged in said work shall not be\naffected by such arrangement. If the office of the property valuation administrator is\nput to any additional expense by reason of the taking of such lists or schedules for\ncity property, such additional expense shall be paid by the city. Nothing in this\nsection shall be construed a s an acceptance by the city of the assessment of the\nproperty valuation administrator on property located in the city, but for the sole\npurpose of convenience and economy.\n(2) If any such person fails to return a true list under oath, the assessor may, ac cording\nto the best information he can obtain, assess the property.\n(3) The district court shall, at the instance of the assessor, enforce by rule or process of\ncontempt the return, under oath, of the list required by this section.\n(4) The assessor shall  each day make diligent search among the conveyances and\nprobated wills recorded in the office of the county clerk and among the\nconfirmations of sales in the courts, and shall also make personal inquiry in his\nyearly rounds about deaths among the owners of lands or improvements in the city.\n(5) The assessor shall keep in alphabetical order a register of all transfers of real estate.\nAll purchasers of real estate in the city shall furnish the assessor information thereof\nwithin two (2) days after the conve yance has been lodged for record. The assessor\nshall notify such purchasers of any taxes that remain unpaid and are a lien on the\nproperty bought.","path":["KRS Chapter 91"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=25486","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:48Z","sha256":"ab2fceedb608cc0e89d7dccb3da317073483d603b7c243e9eb22d098341d02b4","source_id":"us-ky","stale":false,"prev":"us-ky/krs-91.310","next":"us-ky/krs-91.330"},"notice":"GroundRules: Original legal text. Not legal advice."}