2013 Kentucky Revised Statutes CHAPTER 92 - FINANCE AND REVENUE OF CITIES OTHER THAN THE FIRST CLASS 92.530 Equalization of assessments in cities of fifth and sixth classes.
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92.530 Equalization of assessments in cities of fifth and sixth classes.
(1)
(2)
The board of equalization of each city of the fifth class shall meet at 10 a.m. on
the first Monday of March each year. The board of equalization of each city of
the sixth class shall meet at 10 a.m. on the first Monday of December each
year. The board of equalization of each city of the fifth or sixth class shall
continue in session from day to day until all the returns of the assessor have
been rectified, except that in cities of the sixth class the board shall not remain
in session more than three (3) days. The board may hear complaints, and
correct, modify or strike out any assessments made by the assessor, and may,
on their own motion, raise any assessment upon notice to the party whose
assessment is to be raised. The corrected list for each tax shall be the
assessment roll for that tax for the year, and shall be so certified by the city
clerk.
Any taxpayer feeling himself aggrieved by the action of the board of
equalization of any city of the fifth or sixth class in assessing or increasing the
valuation of his property for taxation may appeal to the circuit court of the
county, within thirty (30) days after the final adjournment of the board, by filing
with the court a copy of the action of the board, certified by the clerk of the
board. The fee of the clerk for the copy shall be fifty cents ($0.50). If the clerk
fails, on demand and tender of the fee, to furnish the person desiring to appeal
with a certified copy of the action of the board, the person may appeal within
the allowed time by filing his affidavit of the demand and tender with the court,
who shall thereupon make an order directing the clerk to furnish and file the
copy. The court shall hear evidence and pass upon the appeal, and either party
may appeal as in other cases. The city attorney represents the board in all
such cases.
Effective:January 2, 1978
History: Amended 1976 (1st Extra. Sess.) Ky. Acts ch. 14, sec. 110, effective
January 2, 1978. -- Amended 1956 Ky. Acts ch. 34, sec. 4, effective May 18,
1956. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942,
from Ky. Stat. secs. 2741i-1, 3645, 3678.
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