{"data":{"id":"us-ky/krs-91.410","jurisdiction":"us-ky","citation":"KRS 91.410","heading":"Effect of failure to elect board or failure of board to act -- Taxpayer's","body":"complaint and remedy.\nIf in any year a board of equalization is not legally elected, or fails to meet, or fails to\nperform any essential act, or if, in any year, the assessment b ooks do not remain open for\nthe requisite time, the tax bills shall not thereby become void. When any taxpayer, in such\na case, complains of his assessment, a board of equalization shall then be chosen as\nprovided in KRS 91.390, or the board already chosen  shall meet, the complaint shall be\nheard as provided in KRS 91.400, and the collection of tax bills from all taxpayers so\ncomplaining shall be suspended until the board has heard and disposed of their\ncomplaints.","path":["KRS Chapter 91"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=25496","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:48Z","sha256":"93603b8d3aff69e8e222ac4dd24dfbe9cdfb01fbe87bb8b1e3df644e4c38f7ad","source_id":"us-ky","stale":false,"prev":"us-ky/krs-91.400","next":"us-ky/krs-91.420"},"notice":"GroundRules: Original legal text. Not legal advice."}