Kentucky Statutes 132.015 – List of real property additions and deletions to tax rolls to be maintained by property valuation administrator
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The property valuation administrator shall maintain lists of all real property additions and real property deletions to the property tax rolls for the county, consolidated local government, or urban-county, and each city, school district, and special district in the county, consolidated local government, or urban-county, and shall certify such lists to the Department of Revenue, the city clerk of each city in the county which elects to use the annual county assessment as provided for in KRS § 132.285, the treasurer or chief officer of each special district in the county, and the chief administrative officer of the urban- county and the consolidated local government at the time he files his recapitulation of property assessed on the tax roll with the Department of Revenue.
Effective: June 20, 2005
History: Amended 2005 Ky. Acts ch. 85, sec. 170, effective June 20, 2005. — Amended
2002 Ky. Acts ch. 346, sec. 161, effective July 15, 2002. — Amended 1980 Ky. Acts ch. 319, sec. 2, effective July 15, 1980. — Created 1979 (1st Extra. Sess.) Ky. Acts ch. 25, sec. 2, effective February 13, 1979.
Effective: June 20, 2005
Terms Used In Kentucky Statutes 132.015
- City: includes town. See Kentucky Statutes 446.010
- County: means any county, consolidated local government, urban-county government, unified local government, or charter county government. See Kentucky Statutes 132.010
- Department: means the Department of Revenue. See Kentucky Statutes 132.010
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- Real property: includes all lands within this state and improvements thereon. See Kentucky Statutes 132.010
History: Amended 2005 Ky. Acts ch. 85, sec. 170, effective June 20, 2005. — Amended
2002 Ky. Acts ch. 346, sec. 161, effective July 15, 2002. — Amended 1980 Ky. Acts ch. 319, sec. 2, effective July 15, 1980. — Created 1979 (1st Extra. Sess.) Ky. Acts ch. 25, sec. 2, effective February 13, 1979.