# KRS § 132.015: 132.015 List of real property additions and deletions to tax rolls to be maintained by property valuation administrator

> Kentucky · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C132_S132.015

## Section

- **Citation:** KRS § 132.015
- **Heading:** 132.015 List of real property additions and deletions to tax rolls to be maintained by property valuation administrator
- **Jurisdiction:** Kentucky
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** KY Code / Title XI / Chapter 132 / Section 132.015

## Text

132.015 List of real property additions and deletions to tax rolls to be maintained

by property valuation administrator.

The property valuation administrator shall maintain lists of all real property additions and

real property deletions to the property tax rolls for the county, consolidated local

government, or urban-county, and each city, school district, and special district in the

county, consolidated local government, or urban-county, and shall certify such lists to the

Department of Revenue, the city clerk of each city in the county which elects to use the

annual county assessment as provided for in KRS 132.285, the treasurer or chief officer

of each special district in the county, and the chief administrative officer of the urban-

county and the consolidated local government at the time he files his recapitulation of

property assessed on the tax roll with the Department of Revenue.

## Nearby sections

- [KRS § 132.010 132.010 Definitions for chapter](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C132_S132.010.md)
- [KRS § 132.012 132.012 "Abandoned urban property" defined -- Classification as real property for tax purposes](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C132_S132.012.md)
- [KRS § 132.015 132.015 List of real property additions and deletions to tax rolls to be maintained by property valuation administrator](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C132_S132.015.md)
- [KRS § 132.017 132.017 Recall petition -- Requirements and procedures -- Reconsideration -- Election -- Tax dollars not to be used to advocate for or against public question -- Second billing](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C132_S132.017.md)
- [KRS § 132.018 132.018 Reduction of tax rate on personal property](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C132_S132.018.md)
- [KRS § 132.020 132.020 State ad valorem taxes](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C132_S132.020.md)
- [KRS § 132.023 132.023 Limits for special purpose governmental entities -- Procedure for exceeding limits](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C132_S132.023.md)
- [KRS § 132.024 132.024 Limits for special purpose governmental entities on personal property tax rate](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C132_S132.024.md)
- [KRS § 132.025 132.025 Cumulative increase for 1982-83 only by taxing district -- Limit -- Public hearing and recall provisions not applicable](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C132_S132.025.md)
- [KRS § 132.027 132.027 City and urban-county government tax rate limitation -- Levy exceeding compensating tax rate subject to recall vote or reconsideration](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C132_S132.027.md)
- [KRS § 132.028 132.028 Rate on business inventories levied by a city or urban-county government -- Exception](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C132_S132.028.md)
- [KRS § 132.029 132.029 Limits for city and urban-county government on personal property tax rate](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C132_S132.029.md)
- [KRS § 132.030 132.030 Financial institution deposit tax](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C132_S132.030.md)
- [KRS § 132.040 132.040 Financial institutions to report and pay tax -- Lien](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C132_S132.040.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C132_S132.015. Check the current official text before relying on it. Not legal advice.