92.242 City board of tax supervisors.
300 words·~1 min read·
/ky/chapter-92/92-242A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(1)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.
(2)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.
(3)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.
(4)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.
(5)The board of tax supervisors shall provide at least ten
(10)days' printed notice of its
meeting by publication pursuant to KRS Chapter 424.
(6)Failure or informality in the meetings or proceedings of the board of tax supervisors
shall not affect the validity of any tax.