KY HB614

Amends KRS 131.140 to require the Department of Revenue to prepare a report on assessment equity and quality for each county following biennial performance audits of property valuation administrator offices

Requires the department to provide copies of assessment equity and quality reports to the Legislative Research Commission

Maintains existing requirements for biennial audits to include inspection of maps and records, appraisal studies of real property, and evaluation of office effectiveness

Property valuation administrator offices must continue to provide department access to files, maps, and records during audits