Statutes > Kentucky Statutes > CHAPTER 91 FINANCE AND REVENUE OF CITIES OF THE FIRST CLASS > 91.410 Effect of failure to elect board or failure of board to act -- Taxpayer's complaint and remedy.

91.410 Effect of failure to elect board or failure of board to act -- Taxpayer's complaint and remedy.

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91.410 Effect of failure to elect board or failure of board to act -- Taxpayer's complaint and remedy. If in any year a board of equalization is not legally elected, or fails to meet, or fails to <br>perform any essential act, or if, in any year, the assessment books do not remain open for <br>the requisite time, the tax bills shall not thereby become void. When any taxpayer, in such <br>a case, complains of his assessment, a board of equalization shall then be chosen as <br>provided in KRS 91.390, or the board already chosen shall meet, the complaint shall be <br>heard as provided in KRS 91.400, and the collection of tax bills from all taxpayers so <br>complaining shall be suspended until the board has heard and disposed of their <br>complaints. Effective: October 1, 1942 <br>History: Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 2994.