Request By:
Mr. Jim Nickell
Rowan County Judge Executive
Courthouse
Morehead, Kentucky 40351
Opinion
Opinion By: Steven L. Beshear, Attorney General; By: Charles W. Runyan, Assistant Deputy Attorney General
You raise a question about KRS 132.410, relating to office facilities for the property valuation administrator. That statute reads:
"(1) The fiscal court of each county shall provide for the property valuation administrator a suitable office room or rooms in the county courthouse, or when that is not practicable, in some other building at the county seat, together with suitable furniture. In that office shall be safely kept the books, maps, taxpayers' lists, papers and all other records pertaining to the assessment of property within the county, except when such records are required by law to be placed in the costody of other officers.
"(2) The property valuation administrator shall engage in official duties at least five (5) days a week during regular working hours and shall keep scheduled office hours at least five (5) days each week."
The following question is raised for our opinion:
"The P.V.A. does as much work for the State as it does for the county, so why should the State not have to pay for half of his office space, utilities and telephone bills, which is now all paid by County Government.
"The State pays for rent for Probation and Parole and also the entire judicial system."
KRS 132.410 clearly places a responsibility on the fiscal court for providing office facilities for the property valuation administrator, with suitable furniture. That covers the room space. In addition, the old
Court of Appeals, in Burke v. Oates, 293 Ky. 563, 169 S.W.2d 608 (1943), wrote on page 609:
"While light for the office is not specifically mentioned, the duty to supply light should be read into the statute by implication just as much as if it appeared in express terms since the office without light would be so useless as to be regarded as no office at all. The duty to provide the office includes the duty to provide the light and the light cannot be provided without light fixtures. "
Thus, under Burke v. Oates, the county must provide the P.V.A.'s office with necessary utilities and light fixtures and telephone, since the office could not function without those essential items.
It is true that the P.V.A. serves, in making assessments of taxable property in his county, under the direction, instruction, and supervision of the State Department of Revenue. KRS 132.420; and
Commonwealth Ex Rel. Luckett v. Monson, Ky., 465 S.W.2d 719 (1971) 720. See also
Allphin v. Butler, Ky., 619 S.W.2d 483 (1981), containing an analysis of the duties of P.V.A.s and their working relationship with local and state officials.
Regardless of the P.V.A.'s tie-in with the state government, the General Assembly has clearly placed the responsibility on each county government to provide the P.V.A. with suitable office space, utilities and necessary fixtures and telephone.