MORGAN COUNTY
Property Valuation Administrator
Darby Franklin
P.O. Box 57 | 450 Prestonburg St, West Liberty, KY 41472
Phone: (606) 743-3349 | Fax: (606) 743-9395
Office Hours : Monday - Friday 8:00 am - 4:00 pm
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Real Property
Real property is defined as land and any permanent structures attached to it. Some examples of real property are:
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Houses
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Office Buildings
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Vacant Land
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Gas Stations
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Motels
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Shopping Centers
All real property commonly known as real estate is assessed. KRS.132.690 states that each parcel of taxable real property or
interest therein subject to assessment by the property valuation administrator shall be assessed annually by the PVA at its fair
cash value in accordance with standards prescribed by the Revenue Cabinet. Real property shall be physically examined no
less than once every four years by the PVA or his assessing personnel.
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Farms
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Apartment Buildings
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Factories
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Restaurants
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Manufactured Housing
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Saleable Natural Resources
(Oil, Gas, Timber)