Request By:
Mr. Custer Picklesimer
Property Valuation Administrator
Johnson County Courthouse
Paintsville, KY 41240
Opinion
Opinion By: David L. Armstrong, Attorney General; By: Cicely D. Jaracz, Assistant Attorney General
Mr. Hugh M. Richards, an attorney representing Mr. Billy Arms, has appealed to the Attorney General pursuant to KRS 61.880 your denial of Mr. Arms' request to inspect certain records in your custody. Specifically, Mr. Arms requested to inspect the tax rolls in your office under the authority of KRS 133.045 and 133.047. Mr. Arms never received a reply from you as to when he could inspect the tax rolls.
OPINION OF THE ATTORNEY GENERAL
The Open Records law requires a public agency to respond within three days of receipt of a request for inspection of public records. The response is to state whether the public agency intends to comply with the request, and, if not, a statement of the specific exception authorizing the withholding and an explanation of how the exception applies. KRS 61.880(1). A copy of a denial is to be forwarded to the Attorney General. KRS 61.880(2).
As you are aware, KRS 133.047 requires the property valuation administrator (PVA) to retain the property tax roll or a copy thereof in his office, open to public inspection, for five years. The tax roll is to be available for public inspection during the regular office hours of the PVA. The person inspecting the tax roll shall not interfere with the operation of the PVA Office or use the information obtained therefrom for commercial or business purposes unrelated to property valuation and assessment. The property tax roll should be available for inspection once the Department of Revenue has completed action on the property assessment in the county and certified the assessment to the county clerk.
Additionally, KRS 133.045 requires the PVA's to open to the public the current years' assessments for twelve days beginning on the fourth Monday in May. The Revenue Department may order a reasonable extension of time or order a different inspection period.
It is therefore statutorily mandated that property tax rolls be open to public inspection, subject to Department of Revenue completion, certification, and possible extension of inspection time. Should none of these exceptions apply to you, it is our opinion that Mr. Arms be granted inspection. In any event, you are statutorily required to make a written response outlining whether you intend to comply with an Open Records request and outline any reasons for non-compliance.
As directed by statute, a copy of this opinion is being sent to the requester. Should you decide not to comply with this opinion, you may initiate further proceedings pursuant to KRS 61.880(5).