Supervision, Equalization, and Review of Assessments
Chapter 132 - Levy and Assessment of Property TaxesChapter 134 - Payment, Collection, and Refund of Taxes
133.010 - Definitions for Chapter.133.015 - Repealed, 1966.133.020 - County Board of Assessment Appeals -- Membership -- Appointment -- Temporary Panels -- Oath -- Training -- Replacement of Member -- Conflict of Interest.133.030 - Meetings of Board of Assessment Appeals -- Records of Property Valuation Administrator to Be Available -- Compensation of Board Members.133.040 - Completion of Tax Roll -- Recapitulation, Filing, Preservation, Distribution -- Correction of Assessment -- Failure to Submit an Acceptable Recapitulation.133.045 - Inspection Period for Tax Rolls -- Publication and Posting.133.046 - Repealed, 1949.133.047 - Property Tax Roll as Open Public Record in Office of Property Valuation Administrator for Five Years -- Confidentiality of Tax Returns -- Reasonable Fee Schedule for Information Used for Commercial or Business Purposes -- Access to Information.133.050 - Renumbered as 133.125(1).133.060 - Repealed, 1942.133.070 - Assessment Where Property Is Annexed by Another Civil Division.133.080 - Repealed, 1942.133.090 - Repealed, 1942.133.100 - Repealed, 1942.133.110 - Correction of Clerical Errors in Assessment.133.120 - Appeal Procedure.133.123 - Department Advice -- Responsibility for Determination of Fair Cash Value.133.125 - Summary of Appeals -- Final Recapitulation -- Clerk of Board of Assessment Appeals -- Duties -- Compensation.133.130 - Claims That Property Erroneously Assessed Against Person Other Than Owner -- Submission of Evidence -- Protest to Department.133.140 - Repealed, 1942.133.150 - Equalization of County or District Assessments by Department of Revenue.133.160 - Notice of Assessment Raised by Department of Revenue -- to Whom Given -- Contents.133.170 - Certification of Equalization -- Appeal by Fiscal Court -- Exoneration From Increase in Value -- Application -- Procedure -- Appeal.133.180 - Certification by Department to County Clerk -- Certification of Tax Books -- Effect.133.181 - Compensation of County Clerk for Correcting Tax Books Following Equalization.133.185 - Tax Rate Not to Be Fixed Until Assessment Is Certified Under Krs 133.180 -- Exception.133.190 - Renumbered in Parts as Krs 133.046 and 133.125.133.200 - Payment of Costs in Action by State to Increase Assessment -- When Refunded.133.210 - Repealed, 1949.133.215 - Fees of Sheriff for Serving Process in Tax Assessment Proceeding.133.220 - Tax Bill Forms -- Attestation of Bills -- Duties of Sheriff or Collector -- Treatment of Undeliverable Notices.133.225 - Information Pertaining to Property Taxes to Be Available on Web Site Accessible to the Public -- Explanation of Process for Assessing Property Values -- Explanation of Process for Setting Tax Rates -- Explanation of Process for Property Tax Collection -- Information on Accessing Web Sites of Local Offices -- Web Site Address to Be Included on Every Notice of Assessment and Property Tax Bill Sent to Taxpayer.133.230 - Preparation of Omitted Tax Bills -- Delivery to Sheriff.133.240 - Compensation of County Clerk for Making Tax Bills -- Payment.133.250 - Sales-assessment Ratio Studies -- Revaluation of Property -- Publication in Each County of the Percentage of Fair Cash Value Attainment -- Underassessment Audit.