{"data":{"id":"us-ky/krs-269.150","jurisdiction":"us-ky","citation":"KRS 269.150","heading":"Tax notice -- Form -- Complaint -- Hearing on assessment.","body":"(1) The board of commissioners shall cause to be published pursuant to KRS Chapter\n424, a notice substantially as follows:\n\"The .... company's tax notice.\n\"All holders and persons interested in land within the boundary of the .... company\nare hereby notified  that the board of commissioners appointed by the county\njudge/executive under KRS 269.120 has reported an assessment and apportionment upon\nthe land, and on the .... day of .... (insert date) it was filed with the clerk of the Circuit\nCourt. Any person ha ving any complaint to make of excessive or unjust assessment or\napportionments shall file such complaint in writing with the clerk of the Circuit Court\nwithin thirty days after the filing of said report. As soon as practicable after the expiration\nof such thirty days, the clerk will set it to a day for hearing.\nSigned (insert name).\nSigned (insert name).\nSigned (insert name).\nBoard of Commissioners.\"\nThe board of commissioners shall also post copies  of the notice at six (6) prominent\nplaces within the boundary, within seven (7) days after the filing of the report.\n(2) Any person interested, including the corporation, may, within thirty (30) days from\nthe filing of the report, file a complaint in writ ing with the clerk of the Circuit\nCourt, specifying the parcel of land and alleged deficiency or partiality. The clerk\nshall assign the hearing of the complaints to the first day convenient to the Circuit\nCourt at which the corporation and complainants may  be heard. The court may pass\nupon the justice and fairness of the complaint summarily, and receive evidence if\nnecessary, orally or in writing.\n(3) The Circuit Court shall approve, reduce or increase the assessment, within the limits\nfixed by law. As to t hose lands with reference to which no complaint has been filed\nwithin thirty (30) days, the court shall confirm and approve the report. When all\ncomplaints have been determined, the court shall order the report as a whole\napproved and confirmed, and the as sessments and apportionments shall be deemed\nconclusive and binding upon all parties. The court may correct any error in the\nreport, or, if necessary, recommit it, or any part of it, to the board of commissioners\nat any time before confirmation.","path":["KRS Chapter 269"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=13005","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:53:14Z","sha256":"04e3741f5fda0b6fdfbfcaeb1f6de494e0792fbf8305565072cef9e3fddc8cae","source_id":"us-ky","stale":false,"prev":"us-ky/krs-269.140","next":"us-ky/krs-269.160"},"notice":"GroundRules: Original legal text. Not legal advice."}