{"data":{"id":"us-ky/krs-133.030","jurisdiction":"us-ky","citation":"KRS 133.030","heading":"Meetings of board of assessment  appeals -- Records  of property","body":"valuation administrator to be  available -- Compensation  of board\nmembers.\n(1) The  county board of assessment appeals shall convene each year at the\ncounty seat no earlier than twenty-five (25) days and no later than thirty-five\n(35) days following the conclusion of the tax roll inspection period provided for\nin KRS  133.045. When  a property valuation administrator has received\npermission to extend the appeal filing deadline as  set out in KRS\n133.120(2)(d), the county board of assessment appeals shall convene no\nearlier than twenty-five (25) days and no later than thirty-five (35) days after the\napproved filing deadline. No meeting shall be held until the tax roll has been\ncompleted and the inspection period has been held as provided by law, or until\nrevaluation of the property has been completed by the property valuation\nadministrator at the direction of the Department of Revenue  as provided by\nKRS  132.690 or by the department itself as provided by KRS  133.150. All\nrecords of the property valuation administrator, including all data concerning\nproperty sales within the preceding year, shall be available to the board while\nmeeting.\n(2) The  first regular meeting day of the board shall be devoted to the orientation\nand  training program provided for in KRS  133.020(5), to a review of the\nassessment of the property valuation administrator and his deputies, and to a\nreview of the appeals filed with the county clerk as clerk of the board, including\na review of recent sales of comparable properties provided in accordance with\nthe provisions of subsection (1) of this section, and an inspection of the\nproperties involved in the appeals when  in the opinion of the board such\ninspection will assist in the proper determination of fair cash value.\n(3) The board of assessment appeals shall continue in session only such time as\nis necessary to hear appeals. The board shall not continue in session more\nthan one (1) day, if there are no appeals to be heard, nor more than five (5)\ndays after it convenes in each year, unless an extension of time is authorized\nby the Department of Revenue  upon request of the county judge/executive.\nEach board member  shall be paid one hundred dollars ($100) for each day he\nserves. This compensation shall be paid one-half (1/2) out of the county levy\nand the other half out of the State Treasury.\n(4) Members  of temporary panels of the board shall serve the time necessary for\nhearing appeals but in no case more than five (5) days except upon approval of\nan extension of time by the Department of Revenue. Compensation of panel\nmembers  shall be in the same manner and at the same rate as provided for\nmembers  of the board.","path":["KRS Chapter 133"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=45564","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:24Z","sha256":"70918fdfb7d3b0bc24f0fa7717eff248b94a7e8bbe53332d8e097402f378ed5e","source_id":"us-ky","stale":false,"prev":"us-ky/krs-133.020","next":"us-ky/krs-133.040"},"notice":"GroundRules: Original legal text. Not legal advice."}