Statutes > Kentucky Statutes > CHAPTER 91 FINANCE AND REVENUE OF CITIES OF THE FIRST CLASS > 91.650 Notice of assessment -- Application for change of valuation.

91.650 Notice of assessment -- Application for change of valuation.

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91.650 Notice of assessment -- Application for change of valuation. The city assessor, immediately after fixing the value of the capital stock of any company <br>or individual under KRS 91.640, shall notify the company or individual of that fact. The <br>company or individual shall have at least ten (10) days from the time of receiving the <br>notice to go before the board of equalization of the city and ask for a change of the <br>valuation, and may introduce evidence. The chairman of the board of equalization may <br>summon and swear witnesses. After hearing the evidence the board may change the <br>valuation as it deems proper, and its action shall be final. Effective: October 1, 1942 <br>History: Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 2984a-7.