Request By:
Mr. Ted L. Igleheart
Attorney at Law
Courthouse
501 Main Street
Shelbyville, Kentucky 40065
Opinion
Opinion By: David L. Armstrong, Attorney General; By Susan G. Leavenworth, Assistant Attorney General
In your letter to the Attorney General, you ask what the PVA's responsibilities are concerning the assessment of motor vehicles subject to a fire district tax.
KRS 75.040(2) states in part:
"The property valuation administrator of the county or counties involved, with the cooperation of the board of trustees, shall note on the tax rolls the taxpayers and valuation of the property subject to such assessment."
KRS 132.487(5) states in part:
"The property valuation administrator shall, subject to the direction, instruction, and supervision of the department, have primary responsibility for assessing all motor vehicles other than those assessed under KRS Chapter 136 as part of public service companies."
It is apparent that the PVA is responsible for assessing motor vehicles. Part of the responsbility for assessing the property includes listing the property on the tax roll. This is to be done by the PVA in cooperation with the board of trustees of the fire district.