Kentucky Revised Statutes — Title XI (Revenue and Taxation)
KRS 132.370 — Property valuation administrator's status as state official -- Election -- Qualification -- Terms -- Removal -- Accrued leave and compensatory time
(1) There shall be a property valuation administrator in each county in lieu of a county
assessor. Property valuation administrators shall be state officials and all deputies
and assistants of their offices shall be unclassified state employees.
(2) Property valuation administrators shall be elected in the year in which county
elections are held and shall enter upon the discharge of the duties of their office on
the first Monday in December after their election and continue in office for a period
of four (4) years, and until the election and qualification of their successors.
Property valuation administrato rs shall possess the qualifications required by
Section 100 of the Constitution and by KRS 132.380 and shall be eligible for
reelection.
(3) The property valuation administrators and all deputies and assistants of their offices
who qualify as full -time emp loyees shall be eligible for participation in the
provisions of KRS 18A.205, 18A.230 to 18A.355, and 61.510 to 61.705.
(4) A property valuation administrator may be removed from office by the Circuit
Court of his or her county, upon petition of any taxpayer, or by the commissioner of
revenue for willful disobedience of any just or legal order of the department, or for
misfeasance or malfeasance in office or willful neglect in the discharge of his or her
official duties, including but not limited to intentio nal underassessment or
overassessment of properties and chronic underassessment of properties. For
purposes of this section and KRS 133.250, "chronic underassessment" means a
widespread pattern and practice of assessing properties at levels substantially b elow
fair market value which persists for a period of two (2) or more years as disclosed
by randomly selected sample appraisals conducted under the provisions of KRS
133.250, special audits conducted pursuant to KRS 133.250, or other means.
(5) If the comm issioner determines that a property valuation administrator should be
removed from office, the property valuation administrator shall be notified in
writing, and the notice of intent to remove shall state the specific reasons for
removal. The notice shall also advise the property valuation administrator of his or
her right to a preremoval conference and an administrative hearing.
(6) A property valuation administrator may request a preremoval conference to appear
with or without counsel before the commissio ner or his or her designee to answer
the charges against him or her. The preremoval conference shall be requested in
writing within six (6) working days of the date on which the notice of intent to
remove is received, and a preremoval conference shall be s cheduled within seven
(7) working days of the date on which the request is received. The commissioner or
his or her designee shall render a decision within five (5) working days of the
conclusion of the preremoval conference. Failure of a property valuatio n
administrator to request a preremoval hearing shall not waive his or her right to
contest his or her removal through an administrative hearing.
(7) If an action to remove a property valuation administrator is initiated by the
commissioner of revenue, the property valuation administrator shall have the right
to appeal and upon appeal an administrative hearing shall be conducted in
accordance with KRS Chapter 13B. Appeal of the final order of the commissioner
of revenue may be filed in a Circuit Court of an adjacent judicial circuit in
accordance with KRS Chapter 13B, notwithstanding the provisions of KRS Chapter
18A.
(8) If a property valuation administrator is removed from office as provided in
subsections (4) to (7) of this section, he or she shall be ine ligible to serve in the
office at any future date and shall forfeit any and all certification from the
Department of Revenue pertaining to the office.
(9) Notwithstanding the provisions of KRS 18A.110(5)(c), the department shall
promulgate administrative r egulations allowing property valuation administrators
and their deputies to receive lump -sum payments for accrued annual leave and
compensatory time when separated from employment because of termination by the
employer, resignation, retirement, or death.
Source: official text