{"data":{"id":"us-ky/krs-91.390","jurisdiction":"us-ky","citation":"KRS 91.390","heading":"Board of equalization.","body":"(1) The board of equalization shall consist of three (3) citizens of the city, to be elected\nannually in July by the board of aldermen. The board of aldermen may remove any\nmember of the board of equalization, and shall fill all vacancies caused by removal,\ndeath, resignation or departure from the city. The board of aldermen may fix the\ncompensation of members of the board of equalization at not more than ten dollars\n($10) for each day of service, to be paid out of the city treasury.\n(2) Two (2) members shall c onstitute a quorum. If two (2) or all of the members fail to\nattend, the mayor may, by writing signed by him, appoint others to take their places\nfor the time being. The board of equalization shall convene on October 1, or on the\nsucceeding day when Octobe r 1 falls on Sunday, and shall close its sessions on\nNovember 15 following except when November 15 falls on Sunday, in which case\nit shall close its sessions on November 14. The mayor may, from time to time,\nreconvene the board to pass on the complaints of  persons retrospectively assessed.\nThe board shall hold its meetings in the office of the assessor, and shall keep a full\nand true journal of its proceedings, to be preserved as part of the city records.\n(3) The chairman of the board may summon and swear w itnesses and hear all\ncompetent evidence on matters relating to the assessment of property.","path":["KRS Chapter 91"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=25494","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:48Z","sha256":"b88c2cb905cdfa085961dd0c4d221bf89b054c950503db5f4e9747ff967e9439","source_id":"us-ky","stale":false,"prev":"us-ky/krs-91.380","next":"us-ky/krs-91.400"},"notice":"GroundRules: Original legal text. Not legal advice."}