Contents.
When it is contemplated by the Department of Revenue that it will be necessary to raise
the assessed valuation of property in any county, it shall give notice of the contemplated
action to the county judge/executive, the superintendent of any school district affected by
such action, the mayor of any city which is affected and which has adopted the
assessment, and to the taxpayers of that county through the county judge/executive, who
shall post the notice sent him on the courthouse door and certify to the Department of
Revenue that this has been done, and it shall fix a time and place for a hearing which may
be in Frankfort or any convenient place in or nearer the county seat.
Effective: June 20, 2005
History: Amended 2005 Ky. Acts ch. 85, sec. 236, effective June 20, 2005. -- Repealed
and reenacted 1990 Ky. Acts ch. 476, Pt. V, sec. 340, effective July 13, 1990. --
Amended 1978 Ky. Acts ch. 384, sec. 267, effective June 17, 1978. -- Amended
1976 (1st Extra. Sess.) Ky. Acts ch. 20, sec. 6, effective January 2, 1978. -- Amended
1968 Ky. Acts ch. 179, sec. 3. -- Amended 1964 Ky. Acts ch. 141, sec. 17. --
Amended 1946 Ky. Acts ch. 233, sec. 3. -- Amended 1942 Ky. Acts ch. 131, secs. 24
and 32. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from
Ky. Stat. sec. 4114i-16, 4114i-17.
Notes of Decisions
Cited in
5
cases, 1953–1981 · leading case:
Allphin v. Butler, 619 S.W.2d 483 (Ky. 1981).
Allphin v. Butler, 619 S.W.2d 483 (Ky. 1981).
· cites it 5× “Although the statute gives the Department the power to reassess property, especially when read in the context of its companion statutes KRS 133.160 and KRS 133.170, it is but one weapon in the Department's arsenal to assure that the requirement found in Section 172 of our…”
Ballard Cnty. v. Citizens State Bank of Wickliffe, 261 S.W.2d 420 (Ky. Ct. App. 1953).
· cites it 6× “” The Commission certified its action to the local taxing authorities and advised the bank that its action was-taken under KRS 133.160. This was done after the order was made, although that section of the statutes provides for notices of a "contemplated” raise in the assessed…”
Fitzpatrick v. Patrick, 410 S.W.2d 143 (Ky. Ct. App. 1966).
· cites it 2× “160, would state that any individual taxpayer who believed that the proposed raise would increase his assessment above fair cash value could file with the Department of Revenue, on or before the day of hearing fixed in the notice, an application for exoneration of his property…”
Allphin v. Daviess Cnty. Fiscal Court, 273 S.W.2d 359 (Ky. Ct. App. 1954).
“The judgment held that an order of the Kentucky Tax Commission equalizing the assessment of property for taxation in Daviess County was invalid because the commission did not grant the county officials an adequate hearing in accordance with KRS 133.160. In KRS 133.170 it is…”
Dep't of Revenue v. Oldham Cnty., 415 S.W.2d 386 (Ky. Ct. App. 1967).
“KRS 133.160 states that the department shall notify the mayor of any city *391 which is affected and which has adopted the county assessment.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.