KRS 91.400: Proceedings before board of equalization -- Appeal.

(1) The assessment books shall remain open in the assessor's office from September 15

to September 30. Any person who thinks that his lands, improvements or personal

property or those in which he has an interest have been assessed beyond their value

may, befor e September 30, file with the assessor his complaint, specifically

describing the property claimed to be assessed beyond its value and the alleged

excess. The board of equalization shall investigate all complaints duly filed and

shall, according to the jus tice of the case, approve, reduce or raise the assessment.

When any complaint is heard by the board of equalization, the burden of proof shall

be upon the person complaining to show that his property has been assessed beyond

its value, or that he did not, on the assessing date, own the property sought to be

assessed. If the board decides on investigation that any assessment is too low, it

shall thereupon notify the taxpayer by mail, stating the value which it believes

should be put upon the property involve d, and fix a day for the taxpayer to appear

before it, not earlier than five (5) days, exclusive of Sundays and holidays, after the

mailing of the notice. If the taxpayer appears he shall be given an opportunity to

show why the value suggested by the board is not correct, and the board shall

thereupon fix the assessment of the property. If the taxpayer does not appear at the

time set, the board shall fix the assessment of the property at its proper value.

(2) Any taxpayer feeling himself aggrieved by any ac tion of the board of equalization

may appeal to the Circuit Court within thirty (30) days after the final adjournment

of the board of equalization, by filing with the court a copy of the action of the

board, certified by the assessor. The assessor or the c ity attorney, if he feels that the

city has been aggrieved by the action of the board of equalization or on account of

the failure of the board to act, may appeal from the board to the Circuit Court by

filing with that court a brief statement showing the a ction of the board or stating

wherein it failed to properly act. The court shall hear evidence and pass upon all

such appeals. The taxpayer, the assessor or the city attorney may appeal from the

Circuit Court to the Court of Appeals as in other civil cases . When an appeal from

the board is taken by a taxpayer, the city attorney shall represent the board in the

Circuit Court and the Court of Appeals, and when an appeal from the board is taken

by the city attorney or the city assessor, the city attorney shall represent the interests

of the city in those courts.