KRS 91.410: Effect of failure to elect board or failure of board to act -- Taxpayer's

complaint and remedy.

If in any year a board of equalization is not legally elected, or fails to meet, or fails to

perform any essential act, or if, in any year, the assessment b ooks do not remain open for

the requisite time, the tax bills shall not thereby become void. When any taxpayer, in such

a case, complains of his assessment, a board of equalization shall then be chosen as

provided in KRS 91.390, or the board already chosen shall meet, the complaint shall be

heard as provided in KRS 91.400, and the collection of tax bills from all taxpayers so

complaining shall be suspended until the board has heard and disposed of their

complaints.