KRS 149.600: Appeal from listing of property as timberland.

(1) Any person aggrieved by a listing of any portion of his property as timberland by

the property valuation administrator may file a protest with the county

judge/executive, provided the protest is in writing and is made within thirty (30)

days of receipt of notice of the listing. Protest may be made on the ground that the

land or any portion so listed is not timberland, or that the timberland so listed will

not be benefited by the forest fire protective system then in effect, or benefited by

the proposed fore st fire protective system if the assessment is being made for the

first time in that county.

(2) The county judge/executive shall hear all protests properly filed. Protests shall be

heard within a reasonable time after the filing thereof, and reasonable no tice shall

be given to the protestant and the secretary for energy and environment as to the

time and place of the hearing. The county judge/executive shall have authority to

issue subpoenas to compel the attendance of any witness desired by any interested

party, and he shall be authorized to administer the oath to any witness.

(3) Proceedings for hearing any protest shall be summary and the findings of the county

judge/executive shall be final, and an order shall be entered either dismissing the

protest or directing the proper county officials to alter their records in accordance

with the findings.