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Code · Kentucky · Chapter 132 — Levy and assessment of property taxes

132.670 Mapping of property -- Biennial review by Department of Revenue.

235 words·~1 min read·/ky/chapter-132/132-670

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(a)The Department of Revenue shall prepare detailed maps identifying every
parcel of real property within each county of the state. Each county shall
furnish to the department adequate facilities in the county courthouse in which
to work.
(b)The Department of Revenue shall prescribe methods and specifications for the
mapping of property. Pursuant to KRS 42.655, the Department of Revenue
shall prescribe methods and specifications which are compatible with use by
the Commonwealth Office of Technology's geographic information
clearinghouse, shall whenever possible use nonlicensed data, and shall
whenever possible consolidate its mapping efforts into multiagency projects to
minimize redundancy and lower overall costs.
(c)Personnel authorized to assist in making property identification maps under
this section may be given the same authority as a deputy property valuation
administrator. Locally employed mapping project personnel shall be
compensated in the same manner as deputies or assistants in the property
valuation administrator's office.
(2)The Department of Revenue shall conduct a biennial review of the quality of maps
and ownership records in each county. If, in the first review conducted under these
provisions, the maps and records in any county fail to meet the minimum standards
established by the department, the department shall assume responsibility for
remapping, revision, and updating under the provisions of subsection
(1)of this
section. Minimum maintenance standards to be followed by each property valuation
administrator shall be established by the department.
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