KRS 132.597 — Expense allowance for property valuation administrators who meet stipulated requirements -- Annual professional instruction

(1) The property valuation administrator of each county shall receive an annual
expense allowance of three thousand six h undred dollars ($3,600) to be paid from
the State Treasury in monthly installments of three hundred dollars ($300). Property
valuation administrators shall not be required to keep records verifying
expenditures from this expense allowance.
(2) The expense allowance provided in subsection (1) of this section shall be used by
the property valuation administrator for expenses incurred in the performance of his
duties. The allowance is to provide the necessary funds for payment of all
expenditures of the property valuation administrator not directly associated with the
assessment of property in his particular county.
(3) Each property valuation administrator shall annually, within each calendar year,
participate in a minimum of thirty (30) classroom hours of pro fessional instruction
conducted or approved by the Department of Revenue. Any property valuation
administrator failing to meet the department's requirements for any calendar year
shall not receive the three thousand six hundred dollar ($3,600) annual expen se
allowance provided in subsection (1) of this section for the subsequent calendar
year.
(4) The annual requirement for participation in classroom instruction shall be reduced
to fifteen (15) hours for any property valuation administrator awarded the "sen ior
Kentucky assessor" (SKA) professional designation under the provisions of KRS
132.385.