Ky. Rev. Stat. » Chapter 132
Kentucky Revised Statutes

Ky. Rev. Stat. § 132.420 (2026)

Duties and powers of property valuation administrator

✓ current as of May 2026
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The property valuation administrator shall, subject to the direction, instruction, and supervision of the Department of Revenue, make the assessment of all property in his county except as otherwise provided, prepare property assessment records, and have other powers and duties relating to assessment as may be prescribed by law or by the department. Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 198, effective June 20, 2005. -- Amended 2000 Ky. Acts ch. 151, sec. 3, effective July 14, 2000. -- Amended 1949 (1st Extra. Sess.) Ky. Acts ch. 3, sec. 5. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4042a-1, 4042a-5, 4042a-7.

Notes of Decisions
Cited in 11 cases, 1943–2010 · leading case: Allphin v. Butler, 619 S.W.2d 483 (Ky. 1981).
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Allphin v. Butler, 619 S.W.2d 483 (Ky. 1981). · cites it 6× “KRS 132.420. Furthermore, they must assess all property at its fair cash value.”
Russman v. Luckett, 391 S.W.2d 694 (Ky. Ct. App. 1965). “KRS 132.420(1) provides that county tax commissioners shall make assessments of all property in their counties, subject to the direction, instruction and supervision of the Department of Revenue.”
St. Matthews Fire Prot. Dist. v. Aubrey, 304 S.W.3d 56 (Ky. Ct. App. 2009). “1981); KRS 132.420. This includes, of course, assessment of property within the District.”
Barrett v. Reynolds, 817 S.W.2d 439 (Ky. 1991). “KRS 132.420. The department reviews annually the constitutional validity of the PVA’s assessment rolls.”
Commonwealth ex rel. Luckett v. Monson, 465 S.W.2d 719 (Ky. Ct. App. 1971). “KRS 132.420(1). The law intends that the duty be performed and a failure to do so, much less a willful refusal, is not to be tolerated.”
Oates, Com'r v. Simpson, Tax Com'r, 174 S.W.2d 505 (Ky. Ct. App. 1943). “Plaintiffs (appellees) contend and so allege in their petition that under the provisions of sections 132.420 and 132.450 of KRS, they, as tax commissioners for their respective counties, are required to “assess all the real and personal property in his county at its fair cash…”
Ky. Exec. Branch Ethics Com'n v. Atkinson, 339 S.W.3d 472 (Ky. Ct. App. 2010). “In addition to working with various county officials, the PVAs must work with the Department of Revenue.”
Cook v. Citizens State Bank of Wickliffe, 304 S.W.2d 931 (Ky. Ct. App. 1957). “KRS 132.420. Before 1942 an appeal from the action of the County Board of Supervisors was to the quarterly court, thence to the circuit court.”
Kentucky Exec. Branch Ethics Comm'n v. Atkinson, 339 S.W.3d 472 (Ky. Ct. App. 2010). “KRS 132.420. Furthermore, they must assess all property at its fair cash value.”
St. Matthews Fire Prot. Dist. v. Aubrey, 304 S.W.3d 56 (Ky. Ct. App. 2009). “1981); KRS 132.420. This includes, of course, assessment of property within the District.”
Revenue Cabinet Commonwealth v. Est. of Young, 748 S.W.2d 167 (Ky. Ct. App. 1988). “” This word is a term of art in judicial circles and we do not believe that the legislature included it in the statute unnecessarily.”
— Ky. Rev. Stat. § 132.420(1) — 4 cases
Allphin v. Butler, 619 S.W.2d 483 (Ky. 1981). “KRS 132.420. Furthermore, they must assess all property at its fair cash value.”
Russman v. Luckett, 391 S.W.2d 694 (Ky. Ct. App. 1965). “KRS 132.420(1) provides that county tax commissioners shall make assessments of all property in their counties, subject to the direction, instruction and supervision of the Department of Revenue.”
Commonwealth ex rel. Luckett v. Monson, 465 S.W.2d 719 (Ky. Ct. App. 1971). “KRS 132.420(1). The law intends that the duty be performed and a failure to do so, much less a willful refusal, is not to be tolerated.”
Revenue Cabinet Commonwealth v. Est. of Young, 748 S.W.2d 167 (Ky. Ct. App. 1988). “” This word is a term of art in judicial circles and we do not believe that the legislature included it in the statute unnecessarily.”
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