92.440 Equalization of assessments in cities of second class.
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owners for taxation purposes, or on the first day of January in the next succeeding
year, but not later than the last mentioned date. If the board shall meet prior to the
first Monday in January, the meeting date shall be fixed by ordinance. After taking
office and electing a chairman and a clerk the board shall notify the auditor that it is
ready to receive the assessment books, and the auditor shall then deliver them and
take the receipt of the board therefor. (2) The board shall compare the real estate assessments with the plat books in the auditor's office and see that every parcel of real estate in the city has been assessed.
If it finds that any real estate has been omitted, it shall certify that fact to the city
solicitor, giving the number of parcels omitted. The board shall assess the parcels
omitted. (3) The board shall hear and determine all complaints made against assessments. It shall increase or decrease assessments on like property in order to make all
assessments uniform, or to place a true value on the property. It may, by a resolution
or order signed by at least two (2) members, increase or decrease all assessments of
real estate uniformly by adding or subtracting a percentage of the assessments, and
need not give notice of such an increase except by publication pursuant to KRS
Chapter 424. No increase of an assessment shall be made except a uniform increase
as above provided, without notice to the person whose assessment is to be
increased. (4) Where an assessment has been made against the property of a person who had actual notice to appear and list his property or make statements thereof but failed to
do so, the board of equalization shall not decrease, but may increase, the
assessment. (5) The board shall remain in session as long as the business requires, but not for more than four (4) weeks, unless the city legislative body, for cause stated, extends the
time. The assessor shall be in constant attendance on the board and shall furnish all
information possible. (6) The board shall not change any assessment by erasure, but shall make all changes and additions in appropriate columns provided for that purpose, and shall use ink of
a different color from that used by the assessor. (7) When the board has completed its work it shall prepare, under the signatures of its members a statement showing the gross assessments of real property and of
personal property, and the total of both, and the increase or decrease made by the
board in the total assessment. The board shall return the statement to the city
auditor, with all assessment books, plats and papers received from him, and shall
take his receipt therefor. (8) The city auditor shall carefully verify the statement of the board of equalization and the assessment books, and if they are correct he shall certify the statement. If he
finds a mistake, he shall cause the board of equalization to meet, and together with the board shall ascertain the correct amount. The auditor shall transmit the
statement of the board, certified by him as correct, to the city legislative body as a
basis for the annual levy ordinance. (9) Any taxpayer whose assessment has been raised or whose assessment upon his complaint has not, after proper showing, been decreased by the board of
equalization otherwise than by the uniform increase of assessments may, within
thirty (30) days after the final adjournment of the board, appeal to the Circuit Court
by filing with the clerk of that court a copy of the action of the board, certified by
the clerk of the board. The clerk of the board shall furnish the taxpayer, on demand,
with such a certified copy of the action of the board as is necessary for the appeal.
Appeals to the Circuit Court shall be tried without the intervention of a jury, and in
case of appeals by the taxpayer the burden shall be upon the taxpayer to show that
his property has been inequitably assessed. The cost of the appeals shall be
adjudged against the unsuccessful party. Either party may appeal to the Court of
Appeals as in other civil cases. Effective: January 2, 1978
History: Amended 1976 (1st Extra. Sess.) Ky. Acts ch. 14, sec. 107, effective January 2, 1978. -- Amended 1966 Ky. Acts ch. 239, sec.69. -- Amended 1948 Ky. Acts
ch. 143, sec. 1. -- Amended 1942 Ky. Acts ch. 148, secs. 1 and 3. -- Recodified 1942
Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 3179, 3181,
3182. Legislative Research Commission Note (1982). A technical correction has been made in this section by the Reviser of Statutes pursuant to KRS 7.136.