KRS § 133.020 — KY Code / Title XI / Chapter 133 / Section 133.020
133.020 County board of assessment appeals -- Membership -- Appointment -- Temporary panels -- Oath -- Training -- Replacement of member -- Conflict of interest
Status: in_force

133.020 County board of assessment appeals -- Membership -- Appointment --

Temporary panels -- Oath -- Training -- Replacement of member -- Conflict of

interest.

(1) (a) The county board of assessment appeals shall be composed of reputable real

property owners residing in the county at least five (5) years.

(b) The appointing authorities may appoint qualified property owners residing in

adjacent counties when qualified members cannot be secured within the

county.

(c) 1. 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.

2. 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.

3. If no city in the county uses the county assessment, the county

judge/executive shall appoint two (2) members.

(d) A board member who has served for a full term shall not be eligible for

reappointment. However, he or she shall be eligible for appointment after a

hiatus of three (3) years.

(e) 1. 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.

2. Each temporary panel shall consist of three (3) members having the

same qualifications and appointed in the same manner as the board

members.

3. The number of additional panels shall not exceed one (1) for each one

hundred (100) appeals in excess of the first one hundred (100).

4. The county judge/executive shall designate one (1) of the members of

the board of assessment appeals to serve as chairman of the board.

5. If additional panels are appointed, as provided in this paragraph, the

chairman of the board of assessment appeals shall designate one (1)

member of each additional panel as chairman of the panel.

(f) 1. A majority of the board or of any panel may determine the action of the

board or panel respectively and make decisions.

2. 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.

(2) Each member of the board shall have extensive knowledge of real estate values,

preferably in real estate appraisal, sales, management, financing, or construction.

(3) The board shall be subject to call by the county judge/executive at any time

prescribed by law.

(4) 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

administered by the county judge/executive or other person authorized by KRS

62.020 to administer official oaths: "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."

(5) 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.

(6) (a) A board member shall produce evidence of his qualifications upon request of

the department.

(b) A board member shall be replaced by the appointing authority upon proof of

the member's failure to meet the qualifications of the position.

(c) Any vacancy on the board shall be filled by the appointing authority that

appointed the member to be replaced.

(d) 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.

(7) 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.