{"data":{"id":"us-ky/krs-91.400","jurisdiction":"us-ky","citation":"KRS 91.400","heading":"Proceedings before board of equalization -- Appeal.","body":"(1) The assessment books shall remain open in the assessor's office from September 15\nto September 30. Any person who thinks that his lands, improvements or personal\nproperty or those in which he has an interest have been assessed beyond their value\nmay, befor e September 30, file with the assessor his complaint, specifically\ndescribing the property claimed to be assessed beyond its value and the alleged\nexcess. The board of equalization shall investigate all complaints duly filed and\nshall, according to the jus tice of the case, approve, reduce or raise the assessment.\nWhen any complaint is heard by the board of equalization, the burden of proof shall\nbe upon the person complaining to show that his property has been assessed beyond\nits value, or that he did not, on the assessing date, own the property sought to be\nassessed. If the board decides on investigation that any assessment is too low, it\nshall thereupon notify the taxpayer by mail, stating the value which it believes\nshould be put upon the property involve d, and fix a day for the taxpayer to appear\nbefore it, not earlier than five (5) days, exclusive of Sundays and holidays, after the\nmailing of the notice. If the taxpayer appears he shall be given an opportunity to\nshow why the value suggested by the board  is not correct, and the board shall\nthereupon fix the assessment of the property. If the taxpayer does not appear at the\ntime set, the board shall fix the assessment of the property at its proper value.\n(2) Any taxpayer feeling himself aggrieved by any ac tion of the board of equalization\nmay appeal to the Circuit Court within thirty (30) days after the final adjournment\nof the board of equalization, by filing with the court a copy of the action of the\nboard, certified by the assessor. The assessor or the c ity attorney, if he feels that the\ncity has been aggrieved by the action of the board of equalization or on account of\nthe failure of the board to act, may appeal from the board to the Circuit Court by\nfiling with that court a brief statement showing the a ction of the board or stating\nwherein it failed to properly act. The court shall hear evidence and pass upon all\nsuch appeals. The taxpayer, the assessor or the city attorney may appeal from the\nCircuit Court to the Court of Appeals as in other civil cases . When an appeal from\nthe board is taken by a taxpayer, the city attorney shall represent the board in the\nCircuit Court and the Court of Appeals, and when an appeal from the board is taken\nby the city attorney or the city assessor, the city attorney shall represent the interests\nof the city in those courts.","path":["KRS Chapter 91"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=25495","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:48Z","sha256":"ec2898d20b31a1fcb5930143af4e7492bcca95033e1c2ce10585b45f08c02559","source_id":"us-ky","stale":false,"prev":"us-ky/krs-91.390","next":"us-ky/krs-91.410"},"notice":"GroundRules: Original legal text. Not legal advice."}