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The Warren
County property assessment roll will be open for inspection from
Monday, May 2nd, through Tuesday, May 16th,
2011. 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, 2011,
assessment of which state, city, county and school taxes for 2011
will be due about October 1, 2011.
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 7th, and Saturday, May 14th,
2011.
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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