Alison Smith Cummings

Subject to the direction, instruction, and supervision of the Department of Revenue, a property valuation administrator must make the assessment of all property in the county, prepare property assessment records, and perform other duties relating to assessment as the law or the Department of Revenue may prescribe (KRS 132.420). The property valuation administrator assesses property for the state, the county, and other districts. Any city may elect to use the annual county assessment for property situated in the city, except for levying and collecting ad valorem taxes on motor vehicles, in which case cities must use the assessment completed under the supervision of the Department of Revenue pursuant to KRS 132.487 (KRS 132.285)