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The Warren County
property assessment roll will be open for inspection from Monday, May 3, through
Tuesday, May 17, 2010. Under the supervision of the
Property Valuation Administrator or one of his deputies, any person may
inspect the assessment roll.
This is the January 1, 2010, assessment
of which state, city, county and school taxes for 2010 will be due about
October 1, 2010.
The assessment roll is in the office of
the Property Valuation Administrator in the county courthouse and may be
inspected between the hours of 8:30 A.M. and 3:30 P.M. Monday thru Friday
and between 9:00 A.M. and 1:00 P.M. on Saturday, May 8, and Saturday, May
15, 2010.
Any property owner desiring to
appeal an assessment on real property made by the PVA must first request a
conference with the PVA or a designated deputy. The conference may
be held prior to or during the inspection period.
Any property owner still aggrieved by
an assessment on real property, after the conference with the PVA or
designated deputy, may appeal to the County Board of Assessment Appeals.
The property owner can appeal the
assessment by filing in person or sending a letter or other written
petition stating the reasons for appeal, identifying the property and
stating the property owner's opinion of the fair cash value of the
property.
The appeal must be filed with the
county clerk's office no later than one (1) work day following the
conclusion of the inspection period.
Any property owner failing to appeal to
the County Board of Assessment Appeals, or failing to appear before the
board, either in person or by designated representative, will not be
eligible to appeal directly to the Kentucky Board of Tax Appeals.
Appeals of personal property
assessments shall not be made to the County Board of Assessment Appeals.
Personal property taxpayers shall be served notice under the provisions of
KRS 132.450(4) and shall have the protest and appeal rights granted under
the provisions of KRS 131.110.
The following steps should be taken
when a taxpayer does not agree with the assessed value of personal
property as determined by the office of Property Valuation Administrator.
(1)
He must list under protest (for certification) what he believes to
be the fair cash value of his property.
(2)
He must file a written protest directly with the Department of
Property Valuation within 30 days from the date of the notice of
assessment.
(3)
This protest must be in accordance with KRS 131.110.
(4)
The final decision of the
Revenue Cabinet may be appealed to the Kentucky Board of Tax Appeals.
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