The account
A family is seeking an independent explanation of conflicting acreage figures in records for its former Highland Road property in Calloway County, Kentucky. The record includes a 1988 acquisition deed, surveys from 1989 and 2012, tax documents and a 2025 sale.
The deed contains separate descriptions stating 50, 25 and 43 acres, together with an exception. The surveys reported totals of 96.328 and 96.65 acres. The family says it declined to file either survey because the discrepancy had not been satisfactorily explained. Adding the deed’s stated figures does not, by itself, establish net ownership acreage.
The supplied 2019-cycle tax card lists 117 acres; the printed 2020 statement shows 97 farm acres. In 2026 correspondence, the county’s Property Valuation Administrator (PVA), the local property-tax assessor, and the Kentucky Department of Revenue attributed the assessment change to use of the existing 2012 survey, reportedly received around 2019. The contemporaneous record identifying the precise edit date, received source and person making the change has not been supplied in the material reviewed.
A separate recording-date discrepancy remains: the supplied plat (survey drawing) copy carries a February 4, 2025 recording label, while a later Revenue Department email states February 12. The recording and submission records could clarify that difference.
Malcolm C. Beauchamp has organized the records on behalf of his mother. The family is seeking a documented reconciliation of the deed descriptions, survey boundaries, assessment figures and sale records. Offices have replied and supplied some documents; the family disputes whether the underlying questions have been resolved.
The reviewed material does not establish that land was unlawfully taken, that taxes were overpaid or that an official committed misconduct. The family’s maps and reconstructed acreages are interpretations requiring verification. This page presents the family’s records-based account, not an independently reported news article.
Who does what
Different offices assess property, collect taxes, record land documents and preserve historical records. Their roles explain why the family’s questions involve several agencies.
- Property Valuation Administrator (PVA)
- The locally elected county property-tax assessor. This office values property and maintains assessment records. Its assessment role is separate from recording a transfer of ownership.
- County clerk
- The county office that records deeds and plats. Its recording labels identify when documents entered that recording system.
- Kentucky Department for Libraries and Archives (KDLA)
- The state archives agency. Its holdings include state and local government records, and its staff help researchers locate historical records.
- Kentucky Department of Revenue
- The state tax agency. Its property-valuation office supervises the PVA’s assessment work. In this account, “Revenue” means this state department, not the federal IRS.
- County sheriff
- In Kentucky, the sheriff initially bills and collects local property taxes. That is why the 2020 property-tax statement bears the sheriff’s name; it does not signify a law-enforcement investigation.
Property terms in plain language
- Deed
- A legal document used to transfer real property. The property description identifies what is being conveyed.
- Plat
- A drawing of surveyed property, showing such features as boundaries, measurements and monuments.
- Recording
- Entering a document in the county’s official land-record system. A recording date can differ from the date of the survey or the date a deed was signed.
- Exception
- A portion or interest excluded by the deed’s wording. Adding acreage figures without accounting for an exception may not produce the net area conveyed.
- Assessment and acreage fields
- An assessment concerns property value for taxation. An acreage field is a figure displayed in a record; its label and basis matter. Neither a tax figure nor an area label alone resolves a disputed ownership boundary.
Agency-role references: Kentucky Revenue’s guide to local officials; KDLA’s archives guide; PVA assessment responsibilities. These explain general roles, not findings about this dispute.
A short timeline
July 22, 1988
Acquisition deed dated; family identifies this as its possession date. The deed was recorded August 29, 1988.
July 7, 1989
Written survey descriptions state a combined 96.328 acres. The family reports declining to file the survey pending an explanation.
November 14, 2012
Second survey descriptions state a combined 96.65 acres. The family reports the same nonfiling decision.
2019 and 2020 tax cycles
Supplied documents display 117 acres and 97 farm acres respectively. These are printed fields, not independently established title areas.
2021–2024
The family obtains a title examination and pursues records and explanations. The 2024 clerk exchange includes replies and supplied maps/plats.
February 2025
Sale-related documents use 96.65 acres. Supplied plat and deed recording labels show February 4, four minutes 55 seconds apart.
2025–2026
Correspondence with the Kentucky Department for Libraries and Archives (KDLA), the county assessor and the state Revenue Department documents further inquiry. The precise assessment-edit source and recording-date discrepancy remain unresolved in the material reviewed.
Selected document excerpts
These are limited text transcriptions and one labeled summary, not images of complete documents. Personal details and unrelated content are excluded. Context and limits accompany every item.
P1 · Selected field transcription
2019-cycle tax card
Acres: 117.0000
Source: Calloway County property-tax card, supplied family copy.
The due-date schedule identifies the 2019 tax cycle. A later filename associated with the image is not the tax-year authority.
What this does not establish: This establishes the displayed field on this card. It is not a complete annual tax or payment history.
P2 · Selected heading and field transcription
2020 property-tax statement
2020 CALLOWAY CO SHERIFF Property Tax Statement
Farm Acres: 97
Source: Printed 2020 Calloway County Sheriff property-tax statement, supplied family copy.
The printed heading and payment schedule identify the 2020 statement. The heading differs from a later filename associated with the image.
What this does not establish: “Farm Acres” is the document’s field label. Its meaning and precision should not be equated automatically with surveyed or net title acreage.
P3 · Summary of correspondence — not a quotation
County property-tax assessor’s explanation
In its January 30, 2026 replies, the Property Valuation Administrator (PVA) described the change from the 2019 bill’s 117 acres to the 2020 bill’s 97 acres as a correction and identified a 96.65-acre survey/plat as its basis.
Source: County Property Valuation Administrator email exchange dated January 30, 2026.
The family requested the edit date, contemporaneous source, notice and filing details. The PVA defended the survey basis and referred a certified-plat request to the county clerk.
What this does not establish: This is the office’s explanation. It does not independently resolve the historical boundaries, and the exact contemporaneous edit/source-receipt record is not supplied in this exchange.
P4 · Selected recording-field transcription
Plat recording label
Book: 66
2/4/2025, 3:12:02 PM
693543
Source: Recording label on the supplied recorded plat copy.
The supplied copy also identifies page 12 and slide 6426. The survey itself is dated November 14, 2012.
What this does not establish: The supplied label is not independently certified here. It does not identify who submitted or authorized the filing.
P5 · Selected phrase transcription
Revenue Department recording-date statement
recorded February 12, 2025
Source: Kentucky Department of Revenue email dated February 3, 2026.
The phrase refers to the plat in Book 66. The same response endorses PVA reliance on the 2012 survey for the assessment listing.
What this does not establish: This date conflicts with the February 4 label on the supplied plat copy. The discrepancy is identified for clarification; its cause and significance are not established.
Three questions for independent review
- What contemporaneous record explains the assessment acreage-field change between the 2019 and 2020 documents?
- Who submitted the 2012 plat in connection with the 2025 sale, and what explains the February 4 versus February 12 recording dates?
- Which original records and ground-corner evidence reconcile the older deed descriptions and exception with the two surveys?
Sources and corrections
This account is compiled from records supplied by the Beauchamp family, including deed and survey copies, tax documents and agency correspondence. Documentary statements, official explanations and family recollections are distinguished. The excerpts are selective; a fuller exchange may contain additional context.
The underlying copies remain unchanged in the private collection. This public account does not link to unredacted originals, private correspondence folders or internal legal analysis. A separate private source index identifies the supporting files for verification.
Revision 3 · November 2, 2026. Corrections should identify the specific passage, document and basis for the proposed change.
Plain-text summary · Text excerpts and context