Kentucky Revised Statutes Title XI. Revenue and Taxation § 133.225.Information pertaining to property taxes to be available on Web site accessible to the public; explanation of process for assessing property values; explanation of process for setting tax rates; explanation of process for property tax collection; information on accessing Web sites of local offices; web site address to be included on every notice of assessment and property tax bill sent to taxpayer

1. The duties and function of each state and local official involved in the property assessment process;

2. The methods most commonly used to compute fair cash value;

3. The types of property exempt from taxation;

4. The types of property assessed at a lower value as required by Sections 170 and 172A of the Kentucky Constitution, including property with a homestead exemption, agricultural property, and horticultural property;

5. The property tax calendar;

6. How and when to report property to the property valuation administrator;

7. The process for examining real property for valuation purposes;

8. How and when a taxpayer is notified of the assessed value of property;

9. When and where the public can inspect the tax roll; and

10. The process for appealing the assessed values of real and personal property, including motor vehicles;

1. The duties and function of each state and local official involved in the process for setting tax rates;

2. The definitions of compensating tax rate and net assessment growth;

3. The requirements set forth in KRS 68.245, 132.023, 132.027, and 160.470; and

4. The recall provisions set forth in KRS 132.017;

1. The duties and function of each state and local official involved in the tax collection process;

2. How and when to remit payment of the tax;

3. The due date for the tax;

4. The early payment discount;

5. The penalties assessed on delinquent taxes; and

6. The delinquent tax collection process; and