Kentucky Revised Statutes — Title XI (Revenue and Taxation)
KRS 132.420 — Duties and powers of property valuation administrator
The property valuation administrator shall, subject to the direction, instruction, and
supervision of the Department of Revenue, make the assessment of all property in his
county except as otherwise provided, prepare property assessment records, and have other
powers and duties relating to assessment as may be prescribed by law or by the
department.
Source: official text