KRS 132.620 — Recovery of compensation or costs from property valuation administrator for unauthorized assessment or neglect of duty -- Procedure -- Appeal

(1) The Department of Revenue shall recover from any property valuation administrator
all compensat ion paid to him or her for assessments that were unauthorized or
excessive when and to the extent it is determined by a final order of the board of
assessment appeals, Board of Tax Appeals pursuant to KRS 49.200 to 49.250, or a
court of competent jurisdict ion that such assessments were unauthorized or
excessive. Whenever the property valuation administrator fails to render the
services required of him or her, or he or she performs any of his or her duties in
such a manner as to fail to comply substantially with the requirements of the law, he
or she shall be required to pay a sum that will reasonably compensate the
Commonwealth of Kentucky for its costs in rendering the duties required to be
performed by the property valuation administrator. The Department o f Revenue
shall notify the property valuation administrator by certified mail, return receipt
requested, of any amount charged to be due under this section and a statement of the
reasons therefor. The property valuation administrator shall be entitled to a hearing
before the Board of Tax Appeals, and an appeal may be taken from the final action
of the board to the courts as provided by law.
(2) Any sum that may become due from any property valuation administrator by reason
of this section may be deducted fr om any amount that the Commonwealth of
Kentucky may become obliged to pay such property valuation administrator, or it
may be collected from the bondsman of the property valuation administrator.