Kentucky Revised Statutes

Ky. Rev. Stat. § 132.410 (2026)

Office facilities for property valuation administrator -- Records --

✓ current as of May 2026

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Working hours. (1) The fiscal court of each county shall provide for the property valuation administrator a suitable office room or rooms in the county courthouse, or when that is not practicable, in some other building at the county seat, together with suitable furniture. (2) In that office shall be safely kept the books, maps, taxpayers' lists, papers and all other records pertaining to the assessment of property within the county, except when such records are required by law to be placed in the custody of other officers. All digital ortho-rectified aerial imagery, remotely sensed imagery, LiDAR, digital elevation models, or any other form of raster-based datasets of locations in Kentucky created or purchased using public funds, in whole or in part, shall be stored with the Commonwealth Office of Technology's geographic information clearinghouse. Copies of the data provided to the clearinghouse may be kept in the office. (3) The property valuation administrator shall engage in official duties at least five (5) days a week during regular working hours and shall keep scheduled office hours at least five (5) days each week. Effective: July 14, 2022 History: Amended 2022 Ky. Acts ch. 229, sec. 7, effective July 14, 2022. -- Amended 1974 Ky. Acts ch. 406, sec. 305, effective January 1, 1975. -- Amended 1949 (1st Extra. Sess.) Ky. Acts ch. 3, sec. 4. -- Amended 1942 Ky. Acts ch. 131, secs. 4 and 32. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4042a-12, 4042a-14.

Notes of Decisions

Cited in 1 case, 1945–1945 · leading case: Miniard v. Jones, 189 S.W.2d 862 (Ky. Ct. App. 1945).

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Miniard v. Jones, 189 S.W.2d 862 (Ky. Ct. App. 1945). “He contends also-that, since the tax commissioner is required by KRS 132.410 to keep his office open from the first of July until the board of supervisors adjourns the following year, assessments should be made at the county seat.”

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