Duties and powers of property valuation administrator

KRS § 132.420, under LEVY AND ASSESSMENT OF PROPERTY TAXES.

KRS § 132.420

The property valuation administrator shall, subject to the direction, instruction, and supervision of the Department of Revenue, 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 may be prescribed by law or by the department.