KRS 133.160: Notice of assessment raised by Department of Revenue -- To whom given --

Contents.

When it is contemplated by the Department of Revenue that it will be necessary to raise

the assessed valuation of property in any county, it shall give notice of the co ntemplated

action to the county judge/executive, the superintendent of any school district affected by

such action, the mayor of any city which is affected and which has adopted the

assessment, and to the taxpayers of that county through the county judge/e xecutive, who

shall post the notice sent him on the courthouse door and certify to the Department of

Revenue that this has been done, and it shall fix a time and place for a hearing which may

be in Frankfort or any convenient place in or nearer the county seat.