Kentucky Revised Statutes — Title XI (Revenue and Taxation)
KRS 132.410 — Office facilities for property valuation administrator -- Records -- Working hours
(1) The fiscal court of each county shall provide for the property valuation
administrator a suitable office room or rooms in the county courthouse, or when that
is not practicable, in some other building at the county seat, together with suitable
furniture.
(2) In that office shall be safely kept the books, maps, taxpayers' lists, papers and all
other records pertaining to the assessment of property within th e county, except
when such records are required by law to be placed in the custody of other officers.
All digital ortho -rectified aerial imagery, remotely sensed imagery, LiDAR, digital
elevation models, or any other form of raster -based datasets of locati ons in
Kentucky created or purchased using public funds, in whole or in part, shall be
stored with the Commonwealth Office of Technology's geographic information
clearinghouse. Copies of the data provided to the clearinghouse may be kept in the
office.
(3) The property valuation administrator shall engage in official duties at least five (5)
days a week during regular working hours and shall keep scheduled office hours at
least five (5) days each week.
Source: official text