91.410 Effect of failure to elect board or failure of board to act -- Taxpayer's complaint and remedy. - Kentucky Statutes

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91.410 Effect of failure to elect board or failure of board to act -- Taxpayer's complaint and remedy. If in any year a board of equalization is not legally elected, or fails to meet, or fails to
perform any essential act, or if, in any year, the assessment books do not remain open for
the requisite time, the tax bills shall not thereby become void. When any taxpayer, in such
a case, complains of his assessment, a board of equalization shall then be chosen as
provided in KRS 91.390, or the board already chosen shall meet, the complaint shall be
heard as provided in KRS 91.400, and the collection of tax bills from all taxpayers so
complaining shall be suspended until the board has heard and disposed of their
complaints. Effective: October 1, 1942
History: Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 2994.