133.125 Clerk of board of assessment appeals -- Duties -- Compensation. (1) No later than three (3) working days after the expiration of the inspection period provided for in KRS 133.045, the county clerk shall provide a copy to the property <br>valuation administrator of each appeal petition and a summary of the appeals filed <br>with the county board of assessment appeals. The summary shall be in a format, or <br>on a form, provided or approved by the Department of Revenue. The property <br>valuation administrator shall, within three (3) working days of receipt of the <br>summary, prepare and submit to the Department of Revenue a final recapitulation of <br>the real property tax roll incorporating all changes made since the submission of the <br>first recapitulation. Those properties under appeal shall be listed for recapitulation <br>and certification purposes at the value claimed by the taxpayer. After submission of <br>the final recapitulation to the Department of Revenue, assessments shall not be <br>amended except for adjustments ordered by the board and for corrections made <br>under the provisions of KRS 133.110 and KRS 133.130. (2) The county clerk, or an authorized deputy, shall act as clerk of the board of assessment appeals; and where additional board panels are appointed, as provided <br>by law, one (1) authorized deputy shall act as clerk for each panel. An accurate <br>record of the proceedings and orders of the board and of each of its authorized <br>panels shall be kept and shall show the name of the owner of the property, the <br>description, the type of property, the amount of the assessment the property <br>valuation administrator placed on the property, and the amount of change made in <br>the assessment by the board. A copy certified by the chairman of the board and <br>attested by the county clerk shall be filed by the clerk with the property valuation <br>administrator and with the Department of Revenue within five (5) days after the <br>adjournment of the board. (3) The county clerk shall certify to the county judge/executive the number of days during which the board was in session, and the court shall enter this fact of record <br>along with the amount due the board members for their services. On a presentation <br>of a copy of the order, the Finance and Administration Cabinet shall draw a warrant <br>on the State Treasurer in favor of the board members and clerk for the amount due <br>for their services. (4) The county clerk and any authorized deputies serving as clerk of the board or a panel thereof shall be allowed the same compensation per day for their services as is <br>allowed to members of the board of their county, and they shall be paid in the same <br>manner as members of the board are paid. The county clerk and his authorized <br>deputies shall be allowed compensation for completing and filing the record of the <br>board in the same manner as allowed for their services while acting as clerk of the <br>board or clerk of a panel of the board. Effective: June 20, 2005 <br>History: Amended 2005 Ky. Acts ch. 85, sec. 233, effective June 20, 2005. -- Amended 1992 Ky. Acts ch. 449, sec. 7, effective April 13, 1992. -- Amended 1988 Ky. Acts <br>ch. 303, sec. 12, effective July 15, 1988. -- Amended 1980 Ky. Acts ch. 317, sec. 6, <br>effective July 15, 1980. -- Amended 1978 Ky. Acts ch. 384, sec. 265, effective June <br>17, 1978. -- Amended 1974 Ky. Acts ch. 74, Art. II, sec. 9(1); and ch. 326, sec. 7. -- <br>Amended 1960 Ky. Acts ch. 186, Art I, sec. 22. -- Amended 1949 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 8. -- Amended 1942 Ky. Acts ch. 131, secs. 19 and 32. -- <br>Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. <br>secs. 4119, 4120, 4124, 4125, 4126. Formerly codified as KRS 133.050 and 133.190(2).
133.125 Clerk of board of assessment appeals -- Duties -- Compensation. (1) No later than three (3) working days after the expiration of the inspection period provided for in KRS 133.045, the county clerk shall provide a copy to the property <br>valuation administrator of each appeal petition and a summary of the appeals filed <br>with the county board of assessment appeals. The summary shall be in a format, or <br>on a form, provided or approved by the Department of Revenue. The property <br>valuation administrator shall, within three (3) working days of receipt of the <br>summary, prepare and submit to the Department of Revenue a final recapitulation of <br>the real property tax roll incorporating all changes made since the submission of the <br>first recapitulation. Those properties under appeal shall be listed for recapitulation <br>and certification purposes at the value claimed by the taxpayer. After submission of <br>the final recapitulation to the Department of Revenue, assessments shall not be <br>amended except for adjustments ordered by the board and for corrections made <br>under the provisions of KRS 133.110 and KRS 133.130. (2) The county clerk, or an authorized deputy, shall act as clerk of the board of assessment appeals; and where additional board panels are appointed, as provided <br>by law, one (1) authorized deputy shall act as clerk for each panel. An accurate <br>record of the proceedings and orders of the board and of each of its authorized <br>panels shall be kept and shall show the name of the owner of the property, the <br>description, the type of property, the amount of the assessment the property <br>valuation administrator placed on the property, and the amount of change made in <br>the assessment by the board. A copy certified by the chairman of the board and <br>attested by the county clerk shall be filed by the clerk with the property valuation <br>administrator and with the Department of Revenue within five (5) days after the <br>adjournment of the board. (3) The county clerk shall certify to the county judge/executive the number of days during which the board was in session, and the court shall enter this fact of record <br>along with the amount due the board members for their services. On a presentation <br>of a copy of the order, the Finance and Administration Cabinet shall draw a warrant <br>on the State Treasurer in favor of the board members and clerk for the amount due <br>for their services. (4) The county clerk and any authorized deputies serving as clerk of the board or a panel thereof shall be allowed the same compensation per day for their services as is <br>allowed to members of the board of their county, and they shall be paid in the same <br>manner as members of the board are paid. The county clerk and his authorized <br>deputies shall be allowed compensation for completing and filing the record of the <br>board in the same manner as allowed for their services while acting as clerk of the <br>board or clerk of a panel of the board. Effective: June 20, 2005 <br>History: Amended 2005 Ky. Acts ch. 85, sec. 233, effective June 20, 2005. -- Amended 1992 Ky. Acts ch. 449, sec. 7, effective April 13, 1992. -- Amended 1988 Ky. Acts <br>ch. 303, sec. 12, effective July 15, 1988. -- Amended 1980 Ky. Acts ch. 317, sec. 6, <br>effective July 15, 1980. -- Amended 1978 Ky. Acts ch. 384, sec. 265, effective June <br>17, 1978. -- Amended 1974 Ky. Acts ch. 74, Art. II, sec. 9(1); and ch. 326, sec. 7. -- <br>Amended 1960 Ky. Acts ch. 186, Art I, sec. 22. -- Amended 1949 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 8. -- Amended 1942 Ky. Acts ch. 131, secs. 19 and 32. -- <br>Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. <br>secs. 4119, 4120, 4124, 4125, 4126. Formerly codified as KRS 133.050 and 133.190(2).
133.125 Clerk of board of assessment appeals -- Duties -- Compensation. (1) No later than three (3) working days after the expiration of the inspection period provided for in KRS 133.045, the county clerk shall provide a copy to the property <br>valuation administrator of each appeal petition and a summary of the appeals filed <br>with the county board of assessment appeals. The summary shall be in a format, or <br>on a form, provided or approved by the Department of Revenue. The property <br>valuation administrator shall, within three (3) working days of receipt of the <br>summary, prepare and submit to the Department of Revenue a final recapitulation of <br>the real property tax roll incorporating all changes made since the submission of the <br>first recapitulation. Those properties under appeal shall be listed for recapitulation <br>and certification purposes at the value claimed by the taxpayer. After submission of <br>the final recapitulation to the Department of Revenue, assessments shall not be <br>amended except for adjustments ordered by the board and for corrections made <br>under the provisions of KRS 133.110 and KRS 133.130. (2) The county clerk, or an authorized deputy, shall act as clerk of the board of assessment appeals; and where additional board panels are appointed, as provided <br>by law, one (1) authorized deputy shall act as clerk for each panel. An accurate <br>record of the proceedings and orders of the board and of each of its authorized <br>panels shall be kept and shall show the name of the owner of the property, the <br>description, the type of property, the amount of the assessment the property <br>valuation administrator placed on the property, and the amount of change made in <br>the assessment by the board. A copy certified by the chairman of the board and <br>attested by the county clerk shall be filed by the clerk with the property valuation <br>administrator and with the Department of Revenue within five (5) days after the <br>adjournment of the board. (3) The county clerk shall certify to the county judge/executive the number of days during which the board was in session, and the court shall enter this fact of record <br>along with the amount due the board members for their services. On a presentation <br>of a copy of the order, the Finance and Administration Cabinet shall draw a warrant <br>on the State Treasurer in favor of the board members and clerk for the amount due <br>for their services. (4) The county clerk and any authorized deputies serving as clerk of the board or a panel thereof shall be allowed the same compensation per day for their services as is <br>allowed to members of the board of their county, and they shall be paid in the same <br>manner as members of the board are paid. The county clerk and his authorized <br>deputies shall be allowed compensation for completing and filing the record of the <br>board in the same manner as allowed for their services while acting as clerk of the <br>board or clerk of a panel of the board. Effective: June 20, 2005 <br>History: Amended 2005 Ky. Acts ch. 85, sec. 233, effective June 20, 2005. -- Amended 1992 Ky. Acts ch. 449, sec. 7, effective April 13, 1992. -- Amended 1988 Ky. Acts <br>ch. 303, sec. 12, effective July 15, 1988. -- Amended 1980 Ky. Acts ch. 317, sec. 6, <br>effective July 15, 1980. -- Amended 1978 Ky. Acts ch. 384, sec. 265, effective June <br>17, 1978. -- Amended 1974 Ky. Acts ch. 74, Art. II, sec. 9(1); and ch. 326, sec. 7. -- <br>Amended 1960 Ky. Acts ch. 186, Art I, sec. 22. -- Amended 1949 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 8. -- Amended 1942 Ky. Acts ch. 131, secs. 19 and 32. -- <br>Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. <br>secs. 4119, 4120, 4124, 4125, 4126. Formerly codified as KRS 133.050 and 133.190(2).
