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92.242 City board of tax supervisors.
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The board of tax supervisors shall consist of three (3) members who live in the
city and own real property within the corporate limits of the city. Each member
shall be appointed annually by the mayor, subject to the approval of the city
legislative body. The members of the board of tax supervisors may be
compensated as set out in ordinance.
Each member of the board of tax supervisors shall take an oath to faithfully
discharge his or her duties. The board shall elect from among its membership a
chair. The board shall elect a member to serve as secretary unless the city
provides by ordinance another individual to serve as clerk for the board.
The board may cause the custodian of any city records to bring the records
before the board for inspection, and may retain them for defense, if necessary,
by giving its receipt to the custodian. The board may interrogate any city official
who shall, at its request, attend the meeting of the board and respond to all
questions. Each member of the board may administer oaths, and the board
may compel attendance of witnesses.
The board of tax supervisors shall carefully examine the assessor's books and
correct any errors of the assessor that are found. The board shall hear
complaints of taxpayers either made in person, by agent, or by attorney, and
may add to, increase, or decrease any list of property or the value thereof, or
change the name of the person assessed.
The board of tax supervisors shall provide at least ten (10) days' printed notice
of its meeting by publication pursuant to KRS Chapter 424.
Failure or informality in the meetings or proceedings of the board of tax
supervisors shall not affect the validity of any tax.
Effective:January 1, 2015
History: Created 2014 Ky. Acts ch. 92, sec. 104, effective January 1, 2015.
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