{"data":{"id":"us-ky/krs-133.020","jurisdiction":"us-ky","citation":"KRS 133.020","heading":"County board of assessment appeals -- Membership -- Appointment --","body":"Temporary panels -- Oath -- Training -- Replacement of member -- Conflict of\ninterest.\n(1) (a) The county board of assessment appeals shall be composed of reputable real\nproperty owners residing in the county at least five (5) years.\n(b) The appointing authorities may appoint qualified property owners residing in\nadjacent counties when qualified members cannot be secured within the\ncounty.\n(c) 1. The board shall consist of three (3) member s, one (1) to be appointed by\nthe county judge/executive, one (1) to be appointed by the fiscal court,\nand one (1) to be appointed by the mayor of the city with the largest\nassessment using the county tax roll or appointed as otherwise provided\nby the comprehensive plan of an urban-county government.\n2. The mayor's appointment shall serve for four (4) years, the county\njudge/executive's appointment shall serve for three (3) years, and the\nfiscal court's appointment shall serve for two (2) years. Each person\nappointed thereafter shall serve for three (3) years.\n3. If no city in the county uses the county assessment, the county\njudge/executive shall appoint two (2) members.\n(d) A board member who has served for a full term shall not be eligible for\nreappointment. However, he or she shall be eligible for appointment after a\nhiatus of three (3) years.\n(e) 1. If the number of appeals to the board of assessment appeals filed with\nthe county clerk exceeds one hundred (100), temporary panels of the\nboard may be appointed with approval of the department.\n2. Each temporary panel shall consist of three (3) members having the\nsame qualifications and appointed in the same manner as the board\nmembers.\n3. The number of additional panels shall not exceed one (1) for each one\nhundred (100) appeals in excess of the first one hundred (100).\n4. The county judge/executive shall designate one (1) of the members of\nthe board of assessment appeals to serve as chairman of the board.\n5. If additional panels are appointed, as provided in  this paragraph, the\nchairman of the board of assessment appeals shall designate one (1)\nmember of each additional panel as chairman of the panel.\n(f) 1. A majority of the board or of any panel may determine the action of the\nboard or panel respectively and make decisions.\n2. Each panel of the board shall have the same powers and duties given the\nboard by KRS 133.120, except the action of any panel shall be subject to\nreview and final approval by the board.\n(2) Each member of the board shall have extensive knowledge of real estate values,\npreferably in real estate appraisal, sales, management, financing, or construction.\n(3) The board shall be subject to cal l by the county judge/executive at any time\nprescribed by law.\n(4) The members of the county board of assessment appeals, and any panel of the\nboard, before undertaking their duties, shall take the following oath, to be\nadministered by the county judge/exe cutive or other person authorized by KRS\n62.020 to administer official oaths: \"You swear (affirm) that you will, to the best of\nyour ability, discharge the duties required of you as a member of the county board\nof assessment appeals, and that you will fix at fair cash value all property\nassessments brought before you for review as prescribed by law.\"\n(5) The department shall prepare and furnish to each property valuation administrator\nguidelines and materials for an orientation and training program to be pr esented to\nthe board by the property valuation administrator or his deputy each year.\n(6) (a) A board member shall produce evidence of his qualifications upon request of\nthe department.\n(b) A board member shall be replaced by the appointing authority upon proof of\nthe member's failure to meet the qualifications of the position.\n(c) Any vacancy on the board shall be filled by the appointing authority that\nappointed the member to be replaced.\n(d) The appointee shall have the qualifications required by statute  for the board\nmember appointed by the particular appointing authority and shall hold office\nonly to the end of the unexpired term of the member replaced.\n(7) Members of the county board of assessment appeals, and any temporary panel, shall\nabstain from hearing or ruling on an appeal for any property in which they have any\npersonal or private interests.","path":["KRS Chapter 133"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=44475","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:24Z","sha256":"7e08c76c583661582953bf419e4043447bf0f100cfd563510f5dd8813ed53e4d","source_id":"us-ky","stale":false,"prev":"us-ky/krs-133.015","next":"us-ky/krs-133.030"},"notice":"GroundRules: Original legal text. Not legal advice."}