Request By:
Mr. C. David Coffman
Casey County
Property Valuation Administrator
P.O. Box 129
Liberty, Kentucky 42539
Opinion
Opinion By: Steven L. Beshear, Attorney General; By: Alex W. Rose, Assistant Attorney General
You have made an inquiry with regard to the rights and obligations of a Property Valuation Administrator in the preparation and correction of tax bills. Since the matter may be quickly disposed of on basic statutory grounds, there is no need to detail here the background facts contained in your letter.
The preparation of the tax bills is not part of the PVA's duties. This is the County Clerk's province. See KRS 133.220. Similarly, the PVA is not responsible for the correction of clerical errors in the tax bills. This is the County Judge/Executive's province. See KRS 133.110. In short, the PVA's duty and authority with respect to property taxation end with the preparation of the tax rolls and the powers and duties concerning tax bills are the responsibility of others.