2013 Kentucky Revised Statutes CHAPTER 133 - SUPERVISION, EQUALIZATION, AND REVIEW OF ASSESSMENTS 133.020 County board of assessment appeals -- Membership -- Appointment -- Temporary panels -- Oath -- Training -- Replacement of member -- Conflict of interest.
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133.020 County board of assessment appeals -- Membership -- Appointment
-- Temporary panels -- Oath -- Training -- Replacement of member -Conflict of interest.
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The county board of assessment appeals shall be composed of reputable real
property owners residing in the county at least five (5) years. The appointing
authorities may appoint qualified property owners residing in adjacent counties
when qualified members cannot be secured within the county. The board shall
consist of three (3) members, one (1) to be appointed by the county
judge/executive, one (1) to be appointed by the fiscal court, and one (1) to be
appointed by the mayor of the city with the largest assessment using the
county tax roll or appointed as otherwise provided by the comprehensive plan
of an urban-county government. Beginning with the 1995 appeals, the mayor's
appointment shall serve for four (4) years, the county judge/executive's
appointment shall serve for three (3) years, and the fiscal court's appointment
shall serve for two (2) years. Each person appointed thereafter shall serve for
three (3) years. If no city in the county uses the county assessment, the county
judge/executive shall appoint two (2) members. Board members appointed
prior to July 14, 1994, shall be eligible for reappointment by the appointing
authority if they meet the requirements of subsection (2) of this section. A
board member who has served for a full term shall not be eligible for
reappointment. However, he shall be eligible for appointment after a hiatus of
three (3) years. If the number of appeals to the board of assessment appeals
filed with the county clerk exceeds one hundred (100), temporary panels of the
board may be appointed with approval of the Department of Revenue. Each
temporary panel shall consist of three (3) members having the same
qualifications and appointed in the same manner as the board members. The
number of additional panels shall not exceed one (1) for each one hundred
(100) appeals in excess of the first one hundred (100). The county
judge/executive shall designate one (1) of the members of the board of
assessment appeals to serve as chairman of the board. If additional panels are
appointed, as provided in this subsection, the chairman of the board of
assessment appeals shall designate one (1) member of each additional panel
as chairman of the panel. A majority of the board or of any panel may
determine the action of the board or panel respectively and make decisions.
Each panel of the board shall have the same powers and duties given the
board by KRS 133.120, except the action of any panel shall be subject to
review and final approval by the board.
Each member of the board shall have extensive knowledge of real estate
values, preferably in real estate appraisal, sales, management, financing, or
construction. In counties with cities of the first, second, or third class, the
member appointed by the mayor shall be a certified real estate appraiser
unless the mayor provides sufficient proof to the department of his inability to
secure a certified real estate appraiser.
The board shall be subject to call by the county judge/executive at any time
prescribed by law.
The members of the county board of assessment appeals, and any panel of
the board, before undertaking their duties, shall take the following oath, to be
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administered by the county judge/executive: "You swear (affirm) that you will,
to the best of your ability, discharge the duties required of you as a member of
the county board of assessment appeals, and that you will fix at fair cash value
all property assessments brought before you for review as prescribed by law."
The department shall prepare and furnish to each property valuation
administrator guidelines and materials for an orientation and training program
to be presented to the board by the property valuation administrator or his
deputy each year.
A board member shall produce evidence of his qualifications upon request of
the department. A board member shall be replaced by the appointing authority
upon proof of the member's failure to meet the qualifications of the position.
Any vacancy on the board shall be filled by the appointing authority that
appointed the member to be replaced. The appointee shall have the
qualifications required by statute for the board member appointed by the
particular appointing authority and shall hold office only to the end of the
unexpired term of the member replaced.
Members of the county board of assessment appeals, and any temporary
panel, shall abstain from hearing or ruling on an appeal for any property in
which they have any personal or private interests.
Effective:June 20, 2005
History: Amended 2005 Ky. Acts ch. 85, sec. 225, effective June 20, 2005. -Amended 1994 Ky. Acts ch. 85, sec. 3, effective July 15, 1994. -- Amended
1992 Ky. Acts ch. 449, sec. 4, effective April 13, 1992. -- Amended 1976 (1st
Extra. Sess.) Ky. Acts ch. 20, sec. 6, effective January 2, 1978. -- Amended
1974 Ky. Acts ch. 326, sec. 2. -- Amended 1968 Ky. Acts ch. 179, sec. 1. -Amended 1960 Ky. Acts ch. 186, Art. 1, sec. 21. -- Amended 1949 (1st Extra.
Sess.) Ky. Acts ch. 5, sec. 4. -- Amended 1946 Ky. Acts ch. 12, sec. 1. -Amended 1942 Ky. Acts ch. 131, secs. 17(1), (2) and 32. -- Recodified 1942 Ky.
Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4115, 4116,
4117, 4118.
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