KRS 131.140 — Powers and duties of department concerning local finance -- Supervision of local officials in revenue duties

(1) The department shall requisition the Finance and Administration Cabinet to furnish
to local officials an adequate supply of forms for lis ting property for taxation and
other forms and blanks the state is required by law to provide. The books and
records prescribed for use by property valuation administrators, county clerks,
sheriffs and other county tax collectors shall be designed to promo te economical
operation, adequate control, availability of useful information, and safekeeping.
(2) The department may confer with, advise and direct local officials respecting their
duties relating to taxation, and shall supervise the officials in the per formance of
those duties. The department shall provide to the property valuation administrators
up-to-date appraisal manuals outlining uniform procedures for appraising all types
of real and personal property assessed by them. The property valuation
administrators shall follow the uniform procedures for appraising property outlined
in these manuals. The department shall maintain and make accessible to all property
valuation administrators a statewide commercial real property comparative sales
file. The depa rtment, by authorized agents, may visit local governmental units and
officers for investigational purposes, when necessary.
(3) The Department of Revenue shall conduct a biennial performance audit of each
property valuation administrator's office. This aud it shall include, but shall not be
limited to, an inspection of maps and records, an appraisal study of real property,
and an evaluation of the overall effectiveness of the office. Each property valuation
administrator's office shall provide the department with access to its files, maps and
records during the audit. The department shall prepare a report on assessment equity
and quality for each county based on the performance audit, and shall provide a
copy to the Legislative Research Commission.
(4) The de partment shall arrange for an annual conference of the property valuation
administrators, or the county officers whose duty it is to assess property for
taxation, to give them systematic instruction in the fair and just valuation and
assessment of property, and their duty in connection therewith. The conference shall
continue not more than five (5) days. The officers shall attend and take part in the
conference, unless prevented by illness or other reason satisfactory to the
commissioner. Any officer willfu lly failing to attend the conference may be
removed from office by the Circuit Court of the county where he was elected. If the
officer participates in all sessions of the conference, one -half (1/2) of his actual and
necessary expenses in attending the con ference shall be paid by the state, and the
other half shall be paid by the county from which he attends. Each officer shall
prepare an itemized statement showing his actual and necessary expenses, and if it
is found regular and supported by proper receipt s it shall be approved by the
department before payment.