KRS 132.605 — Purchase of assessment supplies and equipment by county -- Purchase and loan by Department of Revenue-- Maintenance

(1) The fiscal court of each county shall have jurisdiction and the power to purchase
and supply to the property valuation administrator any maps, lists, charts, materials,
supplies, equipment or instruments which are reasonably necessary for a complete
and accurate assessment of property in the county. The Department of Revenue is
authorized to purchase and loan any property valuation a dministrator such maps,
lists, charts, materials, supplies, equipment or instruments as are urgently needed by
any property valuation administrator, provided that the Department of Revenue
keeps a record thereof.
(2) The fiscal court of any county shall pr ovide for the maintenance of all maps, lists,
charts, materials, supplies, equipment or instruments owned by a county or supplied
to it by the Department of Revenue or by any source in cooperation with the
Department of Revenue for the purpose of facilitating the assessment of property.