Request By:
Shannon Climes, Chief of Viola Volunteer Fire Department
Opinion
Opinion By: ANDY BESHEAR,ATTORNEY GENERAL;Sam Flynn,Assistant Attorney General
Opinion of the Attorney General
Shannon Clymer, Chief of the Viola Volunteer Fire Department has requested the opinion of this office, asking whether the Graves County Property Valuation Administrator ("PVA") may assess a $ 500.00 fee on the Fire Department to update the tax roll for the Fire Department's taxing district. For the reasons set for herein, we find that the PVA has no authority to assess such fees.
Background
Each Kentucky county is required to have a property valuation administrator ("PVA"). See KRS 132.370(1). KRS Chapter 132 provides the PVA with certain duties and authority. In particular, the PVA ". . . shall . . . make the assessment of all property in his county except as otherwise provided, prepare property assessment records , and have other powers and duties relating to assessment as prescribed by law or by the department." See KRS 132.420 (emphasis added). The express language of KRS 132.530 requires the PVA to prepare the tax rolls, providing:
The property valuation administrator shall prepare the property tax rolls in legible form, according to taxing districts therein. He shall make additions to each column, to show the aggregate amount, value and number of each column in the tax rolls, and provide the accuracy before he returns same.
The Viola Volunteer Fire Department was established pursuant to KRS 75.010 ("A . . .volunteer fire department district may be created in accordance with the procedures of KRS 65.182.") The language of KRS 65.182 provides the "procedures for creating a taxing district. " Once established, a volunteer fire department has the authority to levy tax upon the property in the district. See KRS 75.040(1)(a).
With respect to volunteer fire department taxing districts under KRS Chapter 75, the PVA is required to" . . . note on the tax rolls the taxpayers and valuation of the property subject to such assessment . . ." See KRS 75.040(3) (emphasis added). This Office has previously interpreted KRS 75.040, recognizing that the part of the responsibility of the PVA for assessing property includes listing the property on the tax roll. See OAG 84-132.
Analysis
On February 19, 2018, the Graves County PVA, Howell Carr, responded to a request from this Office for his input, wherein he confirmed that his office charges each district a $ 500.00 fee to "cover[] the cost of updating each districts [sic] tax roll. " The question presented is whether the PVA has the authority to do charge such a fee to "update" each district's tax roll. We find that he does not.
The PVA is required to assess the property in his county and prepare the tax rolls. KRS 132.420; KRS 132.530. With respect to volunteer fire department taxing districts established under KRS 75.010, the PVA is required to note on the rolls the taxpayers and valuation subject to such assessment. See KRS 75.040(3); see also OAG 84-132. Notably, the PVA is also required to update the tax rolls. See KRS 132.015 (PVA ". . .shall maintain lists of all real property additions and real property deletions to the property tax rolls . . ."). However, neither KRS Chapter 75 nor KRS Chapter 132 provide authority allowing the PVA to charge a fee to perform the duty of "updating" each district's tax roll.
Moreover, no statutory authority allows the PVA to charge such a fee to districts for the purpose of compensating employees or defraying expenses incurred by the PYA's office. The PVA is compensated based upon a schedule listed under KRS 132.590(1)-(3). See KRS 132.645. The PYA's deputies and other personnel are likewise compensated as provided under KRS 132.645(2) and KRS 132.590(2). No statutory authority permits the PVA to charge such a fee to offset expenses incurred as a result of assessment of property or preparation of the tax rolls. Instead, the PVA receives an expenses allowance from the Treasury under KRS 132.597, which is expressly provided for all expenditures" . . . not directly associated with the assessment of property . . . ." See KRS 132.597(2).
In sum, we find that the Graves County PVA has no authority to charge a fee upon the Viola Volunteer Fire Department for the purpose of "updating" the tax rolls. Nor may the PVA collect such a fee from the Viola Volunteer Fire Department for the purpose of compensation or for expenses associated with assessment of property, including updating the tax rolls.