010. Definitions.

015. Repealed, 1966. [Repealed]

020. County board of assessment appeals -- Membership -- Appointment -- Temporary panels -- Oath -- Training -- Replacement of member -- Conflict of interest.

030. Meetings of board of assessment appeals -- Records of property valuation administrator to be available -- Compensation of board members.

040. Completion of tax roll -- Recapitulation, filing, preservation, distribution -- Correction of assessment -- Failure to submit an acceptable recapitulation.

045. Inspection period for tax rolls -- Publication and posting.

046. Repealed, 1949. [Repealed]

047. Property tax roll as open public record in office of property valuation administrator for five years -- Confidentiality of tax returns -- Access to information.

050. Renumbered as 133.125(1). [Renumbered]

060. Repealed, 1942. [Repealed]

070. Assessment where property is annexed by another civil division.

080. Repealed, 1942. [Repealed]

090. Repealed, 1942. [Repealed]

100. Repealed, 1942. [Repealed]

110. Correction of clerical errors in assessment.

120. Appeal procedure.

123. Department advice -- Responsibility for determination of fair cash value.

125. Clerk of board of assessment appeals -- Duties -- Compensation.

130. Claims that property erroneously assessed against person other than owner -- Submission of evidence -- Protest to department.

140. Repealed, 1942. [Repealed]

150. Equalization of county or district assessments by Department of Revenue.

160. Notice of assessment raised by Department of Revenue -- To whom given -- Contents.

170. Certification of equalization -- Appeal by fiscal court -- Exoneration from increase in value -- Application -- Procedure -- Appeal.

180. Certification by department to county clerk -- Certification of tax books -- Effect.

181. Compensation of county clerk for correcting tax books following equalization.

185. Tax rate not to be fixed until assessment is certified under KRS 133.180 -- Exception.

190. Renumbered--Subsection (1) renumbered as KRS 133.046 and subsection (2) renumbered as 133.125(3) and (4).

200. Payment of costs in action by state to increase assessment -- When refunded.

210. Repealed, 1949. [Repealed]

215. Fees of sheriff for serving process in tax assessment proceeding.

220. Tax bill forms -- Attestation of bills -- Duties of sheriff or collector -- Treatment of undeliverable notices.

225. Explanation to be mailed to taxpayer.

230. Preparation of omitted tax bills -- Delivery to sheriff.

240. Compensation of county clerk for making tax bills -- Payment.

250. Sales-assessment ratio studies -- Revaluation of property -- Publication in each county of the percentage of fair cash value attainment -- Underassessment audit.

Penalties

990. Penalties.