(1) The Department of Revenue shall recover from any property valuation administrator all compensation paid to him or her for assessments that were unauthorized or excessive when and to the extent it is determined by a final order of the board of assessment appeals, Board of Tax Appeals pursuant to KRS § 49.200 to KRS § 49.250, or a court of competent jurisdiction that such assessments were unauthorized or excessive. Whenever the property valuation administrator fails to render the services required of him or her, or he or she performs any of his or her duties in such a manner as to fail to comply substantially with the requirements of the law, he or she shall be required to pay a sum that will reasonably compensate the Commonwealth of Kentucky for its costs in rendering the duties required to be performed by the property valuation administrator. The Department of Revenue shall notify the property valuation administrator by certified mail, return receipt requested, of any amount charged to be due under this section and a statement of the reasons therefor. The property valuation administrator shall be entitled to a hearing before the Board of Tax Appeals, and an appeal may be taken from the final action of the board to the courts as provided by law.
(2) Any sum that may become due from any property valuation administrator by reason of this section may be deducted from any amount that the Commonwealth of Kentucky may become obliged to pay such property valuation administrator, or it may be collected from the bondsman of the property valuation administrator.

Terms Used In Kentucky Statutes 132.620

  • Action: includes all proceedings in any court of this state. See Kentucky Statutes 446.010
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Certified mail: means any method of governmental, commercial, or electronic delivery that allows a document or package to have proof of:
    (a) Sending the document or package. See Kentucky Statutes 446.010
  • Department: means the Department of Revenue. See Kentucky Statutes 132.010
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.

Effective: June 29, 2021
History: Amended 2021 Ky. Acts ch. 185, sec. 64, effective June 29, 2021. — Amended
2017 Ky. Acts ch. 74, sec. 71, effective June 29, 2017. — Amended 2005 Ky. Acts ch. 85, sec. 213, effective June 20, 2005. — Amended 1980 Ky. Acts ch. 114, sec. 18, effective July 15, 1980. — Amended 1978 Ky. Acts ch. 384, sec. 563, effective June
17, 1978. — Amended 1974 Ky. Acts ch. 315, sec. 12. — Amended 1964 Ky. Acts ch.
141, sec. 15. — Amended 1942 Ky. Acts ch. 131, secs. 12 and 32. — Recodified 1942
Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4042a-10.

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