As reported by Kentucky New Era, it has been deemed legal under Kentucky law for county property appraisers to use digital imaging technology for examining properties when completing appraisals. According to the Attorney General’s Office, the use of this technology meets the state’s mandate that each parcel of taxable real property be physically examined at least once every four years “so long as such use fairly and equitably assesses property based on its individual physical characteristics.”
The exact method or usage apparently varies among some of the state’s counties, but the nine Property Valuation Administers (PVAs) involved in this ruling have been using digital imaging technology to supplement their staffs’ physical examination of properties. The Attorney General Office’s opinion showed that several of these PVAs have been using what are called pixel resolution images, which are capable of measuring structures from all angles and directions.
The opinion noted that though each parcel of taxable real property in Kentucky must be physically examined at least once every four years by the PVA or their assessing personnel, there are no state statutes that provide any provisions outlining a specific set of methods that must be used when performing these examinations.
It also said that digital imaging technology carries out the intent of the state’s legislature in requiring that parcels be physically examined. In addition, the Attorney General Office’s opinion also noted that the state’s statutes provide no definition of the phrase “physically examined,” and that the law doesn’t contain specific language requiring on-site inspections of property.
In conclusion, the opinion said the Kentucky court precedents indicate that the legislature “did not intend to restrict the methods used in assessing real property fairly and equitably on the basis of the physical characteristics of the property.”