(1) The fiscal court of each county shall provide for the property valuation administrator a suitable office room or rooms in the county courthouse, or when that is not practicable, in some other building at the county seat, together with suitable furniture.
(2) In that office shall be safely kept the books, maps, taxpayers’ lists, papers and all other records pertaining to the assessment of property within the county, except when such records are required by law to be placed in the custody of other officers. All digital ortho-rectified aerial imagery, remotely sensed imagery, LiDAR, digital elevation models, or any other form of raster-based datasets of locations in Kentucky created or purchased using public funds, in whole or in part, shall be stored with the Commonwealth Office of Technology’s geographic information clearinghouse. Copies of the data provided to the clearinghouse may be kept in the office.

Terms Used In Kentucky Statutes 132.410

  • County: means any county, consolidated local government, urban-county government, unified local government, or charter county government. See Kentucky Statutes 132.010
  • public funds: means sums actually received in cash or negotiable instruments from all sources unless otherwise described by any state agency, state- owned corporation, university, department, cabinet, fiduciary for the benefit of any form of state organization, authority, board, bureau, interstate compact, commission, committee, conference, council, office, or any other form of organization whether or not the money has ever been paid into the Treasury and whether or not the money is still in the Treasury if the money is controlled by any form of state organization, except for those funds the management of which is to be reported to the Legislative Research Commission pursuant to KRS §. See Kentucky Statutes 446.010

(3) The property valuation administrator shall engage in official duties at least five (5) days a week during regular working hours and shall keep scheduled office hours at least five (5) days each week.
Effective: July 14, 2022
History: Amended 2022 Ky. Acts ch. 229, sec. 7, effective July 14, 2022. — Amended
1974 Ky. Acts ch. 406, sec. 305, effective January 1, 1975. — Amended 1949 (1st
Extra. Sess.) Ky. Acts ch. 3, sec. 4. — Amended 1942 Ky. Acts ch. 131, secs. 4 and
32. — Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4042a-12, 4042a-14.