Request By:
Mr. Edward D. Hayes
Sheehan, Conover, Barnett & Hays, P.S.C.
Attorneys at Law
111 South Fourth Street
Danville, Kentucky 40422
Opinion
Opinion By: Robert F. Stephens, Attorney General; By: Thomas C. Jacobs, Deputy Attorney General
You have requested an opinion of the Attorney General on behalf of the City of Danville, a third class city. You request that we construe KRS 132.285 pertaining to the use by a city of a county property valuation roll, and KRS 61.870 et seq., pertaining to open records of public agencies. Specifically you want to know if the City of Danville may purchase a copy of the Boyle County annual assessment list for the purpose of a check list or spot check of city assessments (Danville has elected not to use the annual Boyle County assessment as provided by KRS 132.285).
On the question of obtaining a copy of a public record which is not exempted by the Open Records Law, KRS 61.872(1) provides that all public records shall be open for inspection by any person, and KRS 61.874(1) provides that "upon inspection, the appellant shall have the right to make abstracts of the public records and memoranda thereof, and to obtain copies of all written public records. When copies are requested, the custodian may require a written request and advance payment of the prescribed fee. . . ." KRS 61.874(2) provides "the public agency may prescribe a reasonable fee for making copies of public records which shall not exceed the actual cost thereof not including the cost of staff required."
Tax assessment records are not exempt from public inspection either by the Open Records Law or any other statute. Any person therefore would have the right to inspect and purchase a copy of the tax assessment roll. Were it not for the possible implications of KRS 132.285, there would be no question as to the city's right to a copy of the assessment role.
The General Assembly has provided in KRS 132.285 that a city may elect to use the annual city assessment for property situated within such city as a basis of ad valorum tax levies. When the city makes such an election by ordinance it must notify the Department of Revenue and the property valuation administrator prior to the next succeeding assessment to be used for city levies. For the use of the county assessment the city must pay to the office of property valuation administrator one-half of one cent for each $100 of assessment and not less than $250 nor more than $50,000.
If the city's request under the Open Records Act for the assessment roll is for informational purposes only, and is not for the purpose of subventing the provisions of KRS 132.285, then the city, as any other citizen would be, is entitled to a copy of that document.