If the Department of Revenue, in making its equalization of the property in any county in accordance with the provisions of KRS § 133.150, causes any increase or decrease to be made in the value of any property, the county clerk shall correct the tax books to comply with the final certification of the assessment by the department. As compensation for his services, the clerk shall receive the same compensation per day that he receives for serving as clerk of the board of assessment appeals for as many days as are necessary to make the corrections but not to exceed a total of ten (10) days. One-half (1/2) of such amounts shall be paid out of the county levy and one-half (1/2) out of the State Treasury. Such sums shall be paid at the same time and in the same manner as is the clerk’s compensation for preparing the tax bills under KRS § 133.240(2).
Effective: June 20, 2005
History: Amended 2005 Ky. Acts ch. 85, sec. 239, effective June 20, 2005. — Amended
1978 Ky. Acts ch. 384, sec. 268, effective June 17, 1978. — Amended 1974 Ky. Acts ch. 326, sec. 10. — Amended 1964 Ky. Acts ch. 141, sec. 20. — Created 1946 Ky. Acts ch. 56, sec. 1.