KRS 133.045 — Inspection period for tax rolls -- Publication and posting

(1) The real property tax roll being prepared by the property valuation administrator for
the current year, shall be open for inspection in the property valuation
administrator's office for thirteen (13) days beginning on the first Monday in May of
each year a nd shall be open for inspection for six (6) days each week, one (1) of
which shall be Saturday. In case of necessity, the department may order a reasonable
extension of time for the inspection period of the tax roll or it may order that the
inspection period be at a different time than that provided in this section. However,
the final day of the inspection period shall not be Saturday, Sunday, or a legal
holiday.
(2) The property valuation administrator shall cause to be published once during the
week before the beginning of the inspection period, as provided in subsection (1) of
this section, in a display type advertisement, the following information:
(a) The fact that the real property tax roll is open for public inspection;
(b) The dates of the inspection period;
(c) The times available for public review of the real property tax roll;
(d) The fact that any taxpayer desiring to appeal an assessment shall first request a
conference with the property valuation administrator to be held prior to or
during the i nspection period or completed during an extension granted under
KRS 133.120; and
(e) Instructions which provide details on the manner in which a taxpayer who has
had a conference with the property valuation administrator may file an appeal,
if he is aggrie ved by an assessment made by the property valuation
administrator.
The cost of the notice shall be paid by the fiscal court of the county. The notice shall
also be posted at the courthouse door. Failure to publish or post notices when the
inspection perio d is at the regular time as provided in this section shall not
invalidate assessments made by the property valuation administrator and recorded
on the tax roll prior to the inspection period.