Before the county judge/executive shall grant a certificate or order of allowance under KRS § 132.590, the property valuation administrator and his deputies shall in open court make and file the following affidavit, subscribed and sworn to by them before the county clerk:
“I do swear that I have not received from any person a list of taxable property and returned the same until the person rendering the list has made oath to the truth of the same; and I do further swear that I have in no instance assessed any property at a greater or less sum than I deemed a fair cash value, estimated at the price it would bring at a fair voluntary sale.”

Terms Used In Kentucky Statutes 132.610

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • County: means any county, consolidated local government, urban-county government, unified local government, or charter county government. See Kentucky Statutes 132.010
  • Oath: A promise to tell the truth.
  • Sworn: includes "affirmed" in all cases in which an affirmation may be substituted for an oath. See Kentucky Statutes 446.010

Effective: June 17, 1978
History: Amended 1978 Ky. Acts ch. 384, sec. 261, effective June 17, 1978. — Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4042a-9.