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Current as of January 01, 2025 | Updated by Findlaw Staff
(1)(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.
Cite this article: FindLaw.com - Kentucky Revised Statutes Title XI. Revenue and Taxation § 132.670.Mapping of property; biennial review by Department of Revenue - last updated January 01, 2025 | https://codes.findlaw.com/ky/title-xi-revenue-and-taxation/ky-rev-st-sect-132-670/
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