Request By:
Mr. Tim Firkins
Office of the Jefferson County
Property Valuation Administrator
504 Fiscal Court Building
Louisville, Kentucky 40202
Opinion
Opinion By: Frederic J. Cowan, Attorney General; Thomas R. Emerson, Assistant Attorney General
Mr. Ken Griffin has appealed to the Attorney General pursuant to KRS 61.880 your denial of his reguest to inspect and copy various documents in the possession of your office.
In his letter to you, dated January 20, 1988, Mr. Griffin, an officer of the city of Hurstbourne, made the following request to inspect documents under the Open Records Act:
Request is hereby made pursuant to KRS 61.870, et seq. to view tax assessment records in your office relating to current assessments (owner's name, address, land value, improvement value, total assessed value, and agriculture, homestead and disability exemptions) relating to all parcels in following County Block Numbers: 0029, 1832, 1833, 1861, 1862, 1868, 1877, 1898, 1922, 1923, 1940, 1946, 1952, 1978, 1982, 1986, 2247, 2248, 2249, 2252, 2258, 2260, 2264, 2417, 2288.
You responded to Mr. Griffin in a letter dated January 20, 1988, and advised him that his request was being denied. You said in part as follows:
I am denying your request for access to this information on the basis of KRS 132.285 requiring cities who wish to use the county P.V.A.'s assessment for official city business to pay a statutory fee for that information. It is this office's position that these assessments constitute public records or information that, by enactment of KRS 132.285, are effectively "prohibited or restricted" in a request of this nature by a city that is seeking such information to use in an official capacity for taxing purposes. To tell me that you are seeking to compare this office's assessments with your current assessed values to advise us of the difference is nothing more than an attempt to avoid paying the statutory fee as required in KRS 132.285. To do otherwise would allow you to use this approach, under the guise of wanting to make "comparisons" to avoid the clear legislative intent of KRS 132.285.
In his letter of appeal to this office Mr. Griffin states that you have not cited a statutorily recognized exception to public inspection in support of your denial.
He also states that several years ago the city of Hurstbourne did utilize P.V.A. assessments but because of what he maintains were excessive payments per parcel to the Jefferson County P.V.A. the city subsequently established its own assessment procedure. Mr. Griffin further maintains that his inspection of the records in question will result in the correction of errors and that your decision will result in the city paying some $14,000 to $16,000 merely to enable him to spend a few hours looking over the tax assessments and making notes therefrom.
You responded to Mr. Griffin's letter of appeal in a letter to the Attorney General dated January 25, 1988. You stated that your denial of his request was based upon the provisions of KRS 61.878(1)(j) and KRS 132.285. In your opinion, the city is attempting to update its assessments without complying with the provisions of KRS 132.285. If the city desires to correct mistakes you would be happy to discuss any problems with the city on a case by case basis.
The undersigned Assistant Attorney General talked by telephone with Mr. Jim Coffman on February 5, 1988, to obtain background information concerning this matter.
OPINION OF THE ATTORNEY GENERAL
KRS 61.878(1(j) provides that among those public records which are excluded from the application of the Open Records Act (KRS 61.870 to KRS 61.884) and subject to inspection only upon an order of a court of competent jurisdiction are, "Public records or information the disclosure of which is prohibited or restricted or otherwise made confidential by enactment of the General Assembly."
KRS 132.285 provides in part that any city may by ordinance elect to use the annual county assessment for property situated within that city as a basis of ad valorem tax levies ordered by the city legislative body. Each city using the county assessment shall annually appropriate and pay each year to the office of the property valuation administrator an amount consisting of one half of one percent for each one hundred dollars of assessment (at least $250.00 but no more than $40,000 in a city having an assessment subject to city tax of less than $2,000,000,000).
In OAG 77-87, copy enclosed, this office said that tax assessment records are not exempt from public inspection by the Open Records Act or any other statute. Thus, generally, any person would have the right to inspect and purchase a copy of the tax assessment roll. Were it not for the possible implications of KRS 132.285, there would be no question as to the city's right to a copy of the assessment roll. The opinion concluded with the statement that, "If the city's request under the Open Records Act for the assessment roll is for informational purposes only, and is not for the purpose of subverting the provisions of KRS 132.285, then the city, as any other citizen would be, is entitled to a copy of that document."
The above mentioned opinion was somewhat equivocal in its final analysis and the Department of Property Taxation has stressed the necessity of this office rendering a definitive opinion on the matter at this time. Each party will then know precisely where it stands and the dissatisfied party can then proceed to take whatever action it seems necessary including, of course, an appeal to the appropriate circuit court.
The Kentucky General Assembly by its enactment of KRS 132.285 has implemented a state wide program which, obviously, affects more than just the city of Hurstbourne and Jefferson County. Equally obviously is the fact that under the legislation a city does not have an unrestricted right to obtain access to the assessment rolls of the P.V.A. for if it did the legisaltive provisions would be of no value or impact.
Admittedly this office has not been presented with a great deal of information and evidence on this particular situation. However, after reviewing and considering that material which has been provided several facts emerge.
The city formerly utilized the provisions of KRS 132.285 but withdrew from the program because of what it termed were excessive costs. The city cannot subvert or circumvent the statutory provisions of KRS 132.285 by utilizing the Open Records Act or any other state or local enactment. While the city purportedly has its own assessment program its request to inspect records seems more than just a device to compare records. It has requested full and complete assessment records and the county block numbers involved would include all or most of the property in the city of Hurstbourne. If the city is dissatisfied with the provisions of KRS 132.285 relief should be sought from the Kentucky General Assembly.
It is, therefore, the opinion of the Attorney General that the Property Valuation Administrator's response to the Open Records request of the city of Hurstbourne, denying access to assessment records covering much of the property in the city, was proper and can be supported by the provisions of KRS 61.878(1)(j) and KRS 132.285.
As required by statute a copy of this opinion is being sent to the requesting party, Mr. Ken Griffin, who has the right to challenge it in the appropriate circuit court pursuant to KRS 61.880(5) and KRS 61.882.