KRS 133.030: Meetings of board of assessment appeals -- Records of property

valuation administrator to be available -- Compensation of board

members.

(1) The county board of assessment appeals shall convene each year at the

county seat no earlier than twenty-five (25) days and no later than thirty-five

(35) days following the conclusion of the tax roll inspection period provided for

in KRS 133.045. When a property valuation administrator has received

permission to extend the appeal filing deadline as set out in KRS

133.120(2)(d), the county board of assessment appeals shall convene no

earlier than twenty-five (25) days and no later than thirty-five (35) days after the

approved filing deadline. No meeting shall be held until the tax roll has been

completed and the inspection period has been held as provided by law, or until

revaluation of the property has been completed by the property valuation

administrator at the direction of the Department of Revenue as provided by

KRS 132.690 or by the department itself as provided by KRS 133.150. All

records of the property valuation administrator, including all data concerning

property sales within the preceding year, shall be available to the board while

meeting.

(2) The first regular meeting day of the board shall be devoted to the orientation

and training program provided for in KRS 133.020(5), to a review of the

assessment of the property valuation administrator and his deputies, and to a

review of the appeals filed with the county clerk as clerk of the board, including

a review of recent sales of comparable properties provided in accordance with

the provisions of subsection (1) of this section, and an inspection of the

properties involved in the appeals when in the opinion of the board such

inspection will assist in the proper determination of fair cash value.

(3) The board of assessment appeals shall continue in session only such time as

is necessary to hear appeals. The board shall not continue in session more

than one (1) day, if there are no appeals to be heard, nor more than five (5)

days after it convenes in each year, unless an extension of time is authorized

by the Department of Revenue upon request of the county judge/executive.

Each board member shall be paid one hundred dollars ($100) for each day he

serves. This compensation shall be paid one-half (1/2) out of the county levy

and the other half out of the State Treasury.

(4) Members of temporary panels of the board shall serve the time necessary for

hearing appeals but in no case more than five (5) days except upon approval of

an extension of time by the Department of Revenue. Compensation of panel

members shall be in the same manner and at the same rate as provided for

members of the board.