133.045 Inspection period for tax rolls -- Publication and posting.
Download pdf
Loading PDF...
<![CDATA[133.045 Inspection period for tax rolls -- Publication and posting. (1) The real property tax roll being prepared by the property valuation administrator for the current year, shall be open for inspection in the property valuation <br>administrator's office for thirteen (13) days beginning on the first Monday in May of <br>each year and shall be open for inspection for six (6) days each week, one (1) of <br>which shall be Saturday. In case of necessity, the department may order a reasonable <br>extension of time for the inspection period of the tax roll or it may order that the <br>inspection period be at a different time than that provided in this section. However, <br>the final day of the inspection period shall not be Saturday, Sunday, or a legal <br>holiday. (2) The property valuation administrator shall cause to be published once during the week before the beginning of the inspection period, as provided in subsection (1) of <br>this section, in a display type advertisement, the following information: <br>(a) The fact that the real property tax roll is open for public inspection; <br>(b) The dates of the inspection period; <br>(c) The times available for public review of the real property tax roll; <br>(d) The fact that any taxpayer desiring to appeal an assessment shall first request a conference with the property valuation administrator to be held prior to or <br>during the inspection period; and (e) Instructions which provide details on the manner in which a taxpayer who has had a conference with the property valuation administrator may file an appeal, <br>if he is aggrieved by an assessment made by the property valuation <br>administrator. The cost of the notice shall be paid by the fiscal court of the county. The notice shall also <br>be posted at the courthouse door. Failure to publish or post notices when the inspection <br>period is at the regular time as provided in this section shall not invalidate assessments <br>made by the property valuation administrator and recorded on the tax roll prior to the <br>inspection period. Effective: June 20, 2005 <br>History: Amended 2005 Ky. Acts ch. 85, sec. 228, effective June 20, 2005. -- Amended 1994 Ky. Acts ch. 85, sec. 4, effective July 15, 1994. </p>
<BR></DIV><!-- /.col.one --><!-- /.col.two --></DIV><!-- /.col.main --></DIV><!-- /div id = content -->
<BR class=clear></DIV>
<!-- /div id = livearea -->
<DIV></DIV><!-- /.col.one -->
<DIV></DIV><!-- /.col.main -->
<DIV></DIV><!-- /#content --><BR class=clear>
<DIV></DIV><!-- /#livearea -->
<!-- Footer-->
<DIV id=footer>
<DIV class=container>
<P class=copyright>Copyright © 2012-2022 Laws9.Com All rights reserved. </P><!-- /.copyright -->
<P class=footerlinks><A
href="/contactus.html">Contact Us</A> | <A href="/aboutus.html">About Us</A> | <A
href="/terms.html">Terms</A> | <A
href="/privacy.html">Privacy</A></P><!-- /.footerlinks -->
</DIV><!-- /.container -->
</DIV><!-- /footer -->
</BODY></HTML>
]]>