132.480 Monthly report of real estate conveyances by county clerk to property valuation administrator -- Compensation of clerk -- Inclusion of in-care-of <br>address in records. (1) Each county clerk shall, on or before the fifteenth day of each month, provide to the property valuation administrator a copy of all deeds and other conveyances <br>transferring real property made during the preceding month. For this service the <br>clerk shall be allowed reasonable compensation by the fiscal court. (2) (a) The property valuation administrator shall review the deeds to ascertain the in-care-of address to which the property tax bill shall be sent, as reflected in the <br>deed and as required by KRS 382.135(1), and shall update his or her records <br>to reflect the in-care-of address. (b) Inclusion of the in-care-of address in the records of the property valuation administrator, if the in-care-of address is other than that of the owner of the <br>property on January 1, shall in no way impact the legal responsibility of the <br>owner of the property as of January 1 for the payment of the tax. (3) Information provided by the property valuation administrator to the county clerk for preparation of the tax bills shall include all in-care-of addresses reflected in all <br>deeds reviewed by the property valuation administrator during that year prior to the <br>transfer of information to the county clerk. Effective: August 1, 2008 <br>History: Amended 2008 Ky. Acts ch. 143, sec. 1, effective August 1, 2008 -- Amended 1992 Ky. Acts ch. 263, sec. 4, effective July 14, 1992. -- Amended 1949 (1st Extra. <br>Sess.) Ky. Acts ch. 4, sec. 10. -- Amended 1942 Ky. Acts ch. 131, secs. 11 and 32. -- <br>Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. <br>secs. 4048, 4240.
132.480 Monthly report of real estate conveyances by county clerk to property valuation administrator -- Compensation of clerk -- Inclusion of in-care-of <br>address in records. (1) Each county clerk shall, on or before the fifteenth day of each month, provide to the property valuation administrator a copy of all deeds and other conveyances <br>transferring real property made during the preceding month. For this service the <br>clerk shall be allowed reasonable compensation by the fiscal court. (2) (a) The property valuation administrator shall review the deeds to ascertain the in-care-of address to which the property tax bill shall be sent, as reflected in the <br>deed and as required by KRS 382.135(1), and shall update his or her records <br>to reflect the in-care-of address. (b) Inclusion of the in-care-of address in the records of the property valuation administrator, if the in-care-of address is other than that of the owner of the <br>property on January 1, shall in no way impact the legal responsibility of the <br>owner of the property as of January 1 for the payment of the tax. (3) Information provided by the property valuation administrator to the county clerk for preparation of the tax bills shall include all in-care-of addresses reflected in all <br>deeds reviewed by the property valuation administrator during that year prior to the <br>transfer of information to the county clerk. Effective: August 1, 2008 <br>History: Amended 2008 Ky. Acts ch. 143, sec. 1, effective August 1, 2008 -- Amended 1992 Ky. Acts ch. 263, sec. 4, effective July 14, 1992. -- Amended 1949 (1st Extra. <br>Sess.) Ky. Acts ch. 4, sec. 10. -- Amended 1942 Ky. Acts ch. 131, secs. 11 and 32. -- <br>Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. <br>secs. 4048, 4240.
132.480 Monthly report of real estate conveyances by county clerk to property valuation administrator -- Compensation of clerk -- Inclusion of in-care-of <br>address in records. (1) Each county clerk shall, on or before the fifteenth day of each month, provide to the property valuation administrator a copy of all deeds and other conveyances <br>transferring real property made during the preceding month. For this service the <br>clerk shall be allowed reasonable compensation by the fiscal court. (2) (a) The property valuation administrator shall review the deeds to ascertain the in-care-of address to which the property tax bill shall be sent, as reflected in the <br>deed and as required by KRS 382.135(1), and shall update his or her records <br>to reflect the in-care-of address. (b) Inclusion of the in-care-of address in the records of the property valuation administrator, if the in-care-of address is other than that of the owner of the <br>property on January 1, shall in no way impact the legal responsibility of the <br>owner of the property as of January 1 for the payment of the tax. (3) Information provided by the property valuation administrator to the county clerk for preparation of the tax bills shall include all in-care-of addresses reflected in all <br>deeds reviewed by the property valuation administrator during that year prior to the <br>transfer of information to the county clerk. Effective: August 1, 2008 <br>History: Amended 2008 Ky. Acts ch. 143, sec. 1, effective August 1, 2008 -- Amended 1992 Ky. Acts ch. 263, sec. 4, effective July 14, 1992. -- Amended 1949 (1st Extra. <br>Sess.) Ky. Acts ch. 4, sec. 10. -- Amended 1942 Ky. Acts ch. 131, secs. 11 and 32. -- <br>Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. <br>secs. 4048, 4240.
