91.400 Proceedings before board of equalization -- Appeal.
463 words·~2 min read·
/ky/chapter-91/91-400A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(1)The assessment books shall remain open in the assessor's office from September 15
to September 30. Any person who thinks that his lands, improvements or personal
property or those in which he has an interest have been assessed beyond their value
may, before September 30, file with the assessor his complaint, specifically
describing the property claimed to be assessed beyond its value and the alleged
excess. The board of equalization shall investigate all complaints duly filed and
shall, according to the justice of the case, approve, reduce or raise the assessment.
When any complaint is heard by the board of equalization, the burden of proof shall
be upon the person complaining to show that his property has been assessed beyond
its value, or that he did not, on the assessing date, own the property sought to be
assessed. If the board decides on investigation that any assessment is too low, it
shall thereupon notify the taxpayer by mail, stating the value which it believes
should be put upon the property involved, and fix a day for the taxpayer to appear
before it, not earlier than five
(5)days, exclusive of Sundays and holidays, after the
mailing of the notice. If the taxpayer appears he shall be given an opportunity to
show why the value suggested by the board is not correct, and the board shall
thereupon fix the assessment of the property. If the taxpayer does not appear at the
time set, the board shall fix the assessment of the property at its proper value.
(2)Any taxpayer feeling himself aggrieved by any action of the board of equalization
may appeal to the Circuit Court within thirty
(30)days after the final adjournment
of the board of equalization, by filing with the court a copy of the action of the
board, certified by the assessor. The assessor or the city attorney, if he feels that the
city has been aggrieved by the action of the board of equalization or on account of
the failure of the board to act, may appeal from the board to the Circuit Court by
filing with that court a brief statement showing the action of the board or stating
wherein it failed to properly act. The court shall hear evidence and pass upon all
such appeals. The taxpayer, the assessor or the city attorney may appeal from the
Circuit Court to the Court of Appeals as in other civil cases. When an appeal from
the board is taken by a taxpayer, the city attorney shall represent the board in the
Circuit Court and the Court of Appeals, and when an appeal from the board is taken
by the city attorney or the city assessor, the city attorney shall represent the interests
of the city in those courts.