KRS 132.015 — List of real property additions and deletions to tax rolls to be maintained by property valuation administrator

The property valuation administrator shall maintain lists of all real property additions and
real property deletions to the property tax r olls for the county, consolidated local
government, or urban -county, and each city, school district, and special district in the
county, consolidated local government, or urban-county, and shall certify such lists to the
Department of Revenue, the city cle rk of each city in the county which elects to use the
annual county assessment as provided for in KRS 132.285, the treasurer or chief officer
of each special district in the county, and the chief administrative officer of the urban -
county and the consolida ted local government at the time he files his recapitulation of
property assessed on the tax roll with the Department of Revenue.