This document explains the different types of appraisals as defined by the business valuation standards of the American Society of Appraisers. It also includes a work list and a transmittal letter to accompany the work list.
Kentucky The Valuation Expert
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US-L0707
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FAQ
The amount you pay in property taxes each year depends on two things: (1) the assessed value of your property and (2) the tax rates that are levied at both the State and local levels.
The Property Valuation Administrator (PVA) is a state office with county jurisdiction. The PVA is a locally elected official who has the responsibility to appraise and assess at the fair market value all property that lies within the county.
Our task is to find, list and assess all real and personal property and to insure that assessments of unsold properties follow the market determined by buyers and sellers. Kentucky law provides for direct supervision of all PVA's by the Finance and Administration Cabinet (FAC).
The work of a business valuation specialist is to determine the economic value of a business or company. They produce a detailed report that is used in a business sale, litigation matters, divorce proceedings, or in establishing partner ownership.
? The Property Valuation Administrator (PVA) is the local official responsible for assessing most real property in the county. All real property is subject to being revalued every year and all real property parcels must be physically inspected by the PVA office no less than once every four years.
Kentucky State law (KRS 160.460) requires all real property be assessed ?at one hundred percent (100%) of fair cash value, the Kentucky Constitution (Section 172) defines assessed value as ?the price [property] would bring at fair voluntary sale.? The Jefferson County Property Valuation Administrator's office (PVA) ...
