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Current as of January 01, 2024 | Updated by FindLaw Staff
(1) The fiscal court of each county shall have jurisdiction and the power to purchase and supply to the property valuation administrator any maps, lists, charts, materials, supplies, equipment or instruments which are reasonably necessary for a complete and accurate assessment of property in the county. The Department of Revenue is authorized to purchase and loan any property valuation administrator such maps, lists, charts, materials, supplies, equipment or instruments as are urgently needed by any property valuation administrator, provided that the Department of Revenue keeps a record thereof.
(2) The fiscal court of any county shall provide for the maintenance of all maps, lists, charts, materials, supplies, equipment or instruments owned by a county or supplied to it by the Department of Revenue or by any source in cooperation with the Department of Revenue for the purpose of facilitating the assessment of property.
Cite this article: FindLaw.com - Kentucky Revised Statutes Title XI. Revenue and Taxation § 132.605.Purchase of assessment supplies and equipment by county; purchase and loan by Department of Revenue; maintenance - last updated January 01, 2024 | https://codes.findlaw.com/ky/title-xi-revenue-and-taxation/ky-rev-st-sect-132-605/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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