KRS 269.150: Tax notice -- Form -- Complaint -- Hearing on assessment.

(1) The board of commissioners shall cause to be published pursuant to KRS Chapter

424, a notice substantially as follows:

"The .... company's tax notice.

"All holders and persons interested in land within the boundary of the .... company

are hereby notified that the board of commissioners appointed by the county

judge/executive under KRS 269.120 has reported an assessment and apportionment upon

the land, and on the .... day of .... (insert date) it was filed with the clerk of the Circuit

Court. Any person ha ving any complaint to make of excessive or unjust assessment or

apportionments shall file such complaint in writing with the clerk of the Circuit Court

within thirty days after the filing of said report. As soon as practicable after the expiration

of such thirty days, the clerk will set it to a day for hearing.

Signed (insert name).

Signed (insert name).

Signed (insert name).

Board of Commissioners."

The board of commissioners shall also post copies of the notice at six (6) prominent

places within the boundary, within seven (7) days after the filing of the report.

(2) Any person interested, including the corporation, may, within thirty (30) days from

the filing of the report, file a complaint in writ ing with the clerk of the Circuit

Court, specifying the parcel of land and alleged deficiency or partiality. The clerk

shall assign the hearing of the complaints to the first day convenient to the Circuit

Court at which the corporation and complainants may be heard. The court may pass

upon the justice and fairness of the complaint summarily, and receive evidence if

necessary, orally or in writing.

(3) The Circuit Court shall approve, reduce or increase the assessment, within the limits

fixed by law. As to t hose lands with reference to which no complaint has been filed

within thirty (30) days, the court shall confirm and approve the report. When all

complaints have been determined, the court shall order the report as a whole

approved and confirmed, and the as sessments and apportionments shall be deemed

conclusive and binding upon all parties. The court may correct any error in the

report, or, if necessary, recommit it, or any part of it, to the board of commissioners

at any time before confirmation.