{"data":{"id":"us-ky/krs-92.242","jurisdiction":"us-ky","citation":"KRS 92.242","heading":"City board of tax supervisors.","body":"(1) The board of tax supervisors shall consist of three (3) members who live in the city\nand own real property within the corporate limits of the city. Each member shall be\nappointed annually by the mayor, subject to the approval of the city legislative body.\nThe members of the board of tax supervisors may be compensated as set out in\nordinance.\n(2) Each member of the board of tax supervisors shall take an oath to faithfully\ndischarge his or her duties. The board shall elect from among its membership a\nchair. The board shall elect a member to serve as secretary unless the city provides\nby ordinance another individual to serve as clerk for the board.\n(3) The board may cause the custodian of any city records to bring the records before\nthe board for inspection, and may retain them for defense, if necessary, by giving its\nreceipt to the custodian. The board may interrogate any city official who shall, at its\nrequest, attend the meeting of the board and respond to all questions. Each member\nof the board may administe r oaths, and the board may compel attendance of\nwitnesses.\n(4) The board of tax supervisors shall carefully examine the assessor's books and\ncorrect any errors of the assessor that are found. The board shall hear complaints of\ntaxpayers either made in person, by agent, or by attorney, and may add to, increase,\nor decrease any list of property or the value thereof, or change the name of the\nperson assessed.\n(5) The board of tax supervisors shall provide at least ten (10) days' printed notice of its\nmeeting by publication pursuant to KRS Chapter 424.\n(6) Failure or informality in the meetings or proceedings of the board of tax supervisors\nshall not affect the validity of any tax.","path":["KRS Chapter 92"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=43689","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:50Z","sha256":"8ce4d3f2ef470f2a6e30cf62edbb2a0685f4162e0eeb8a855aeb8522987b9dc5","source_id":"us-ky","stale":false,"prev":"us-ky/krs-92.240","next":"us-ky/krs-92.250"},"notice":"GroundRules: Original legal text. Not legal advice."}