Kentucky Revised Statutes — Title XI (Revenue and Taxation)
KRS 133.181 — Compensation of county clerk for correcting tax books following equalization
If the Department of Revenue, in making its equalization of the property in any county in
accordance with the provisions of KRS 133.150, causes any increase or decrease to b e
made in the value of any property, the county clerk shall correct the tax books to comply
with the final certification of the assessment by the department. As compensation for his
services, the clerk shall receive the same compensation per day that he re ceives for
serving as clerk of the board of assessment appeals for as many days as are necessary to
make the corrections but not to exceed a total of ten (10) days. One -half (1/2) of such
amounts shall be paid out of the county levy and one -half (1/2) out of the State Treasury.
Such sums shall be paid at the same time and in the same manner as is the clerk's
compensation for preparing the tax bills under KRS 133.240(2).
Source: official text