133.020 County board of assessment appeals -- Membership -- Appointment -- Temporary panels -- Oath -- Training -- Replacement of member -- Conflict of interest. - Kentucky Statutes

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133.020 County board of assessment appeals -- Membership -- Appointment -- Temporary panels -- Oath -- Training -- Replacement of member -- Conflict of
interest. (1) The county board of assessment appeals shall be composed of reputable real property owners residing in the county at least five (5) years. The appointing
authorities may appoint qualified property owners residing in adjacent counties
when qualified members cannot be secured within the county. The board shall
consist of three (3) members, one (1) to be appointed by the county judge/executive,
one (1) to be appointed by the fiscal court, and one (1) to be appointed by the mayor
of the city with the largest assessment using the county tax roll or appointed as
otherwise provided by the comprehensive plan of an urban-county government.
Beginning with the 1995 appeals, the mayor's appointment shall serve for four (4)
years, the county judge/executive's appointment shall serve for three (3) years, and
the fiscal court's appointment shall serve for two (2) years. Each person appointed
thereafter shall serve for three (3) years. If no city in the county uses the county
assessment, the county judge/executive shall appoint two (2) members. Board
members appointed prior to July 14, 1994, shall be eligible for reappointment by the
appointing authority if they meet the requirements of subsection (2) of this section.
A board member who has served for a full term shall not be eligible for
reappointment. However, he shall be eligible for appointment after a hiatus of three
(3) years. If the number of appeals to the board of assessment appeals filed with the
county clerk exceeds one hundred (100), temporary panels of the board may be
appointed with approval of the Department of Revenue. Each temporary panel shall
consist of three (3) members having the same qualifications and appointed in the
same manner as the board members. The number of additional panels shall not
exceed one (1) for each one hundred (100) appeals in excess of the first one hundred
(100). The county judge/executive shall designate one (1) of the members of the
board of assessment appeals to serve as chairman of the board. If additional panels
are appointed, as provided in this subsection, the chairman of the board of
assessment appeals shall designate one (1) member of each additional panel as
chairman of the panel. A majority of the board or of any panel may determine the
action of the board or panel respectively and make decisions. Each panel of the
board shall have the same powers and duties given the board by KRS 133.120,
except the action of any panel shall be subject to review and final approval by the
board. (2) Each member of the board shall have extensive knowledge of real estate values, preferably in real estate appraisal, sales, management, financing, or construction. In
counties with cities of the first, second, or third class, the member appointed by the
mayor shall be a certified real estate appraiser unless the mayor provides sufficient
proof to the department of his inability to secure a certified real estate appraiser. (3) The board shall be subject to call by the county judge/executive at any time prescribed by law. (4) The members of the county board of assessment appeals, and any panel of the board, before undertaking their duties, shall take the following oath, to be administered by the county judge/executive: "You swear (affirm) that you will, to
the best of your ability, discharge the duties required of you as a member of the
county board of assessment appeals, and that you will fix at fair cash value all
property assessments brought before you for review as prescribed by law." (5) The department shall prepare and furnish to each property valuation administrator guidelines and materials for an orientation and training program to be presented to
the board by the property valuation administrator or his deputy each year. (6) A board member shall produce evidence of his qualifications upon request of the department. A board member shall be replaced by the appointing authority upon
proof of the member's failure to meet the qualifications of the position. Any vacancy
on the board shall be filled by the appointing authority that appointed the member to
be replaced. The appointee shall have the qualifications required by statute for the
board member appointed by the particular appointing authority and shall hold office
only to the end of the unexpired term of the member replaced. (7) Members of the county board of assessment appeals, and any temporary panel, shall abstain from hearing or ruling on an appeal for any property in which they have any
personal or private interests. Effective: June 20, 2005
History: Amended 2005 Ky. Acts ch. 85, sec. 225, effective June 20, 2005. -- Amended 1994 Ky. Acts ch. 85, sec. 3, effective July 15, 1994. -- Amended 1992 Ky. Acts ch.
449, sec. 4, effective April 13, 1992. -- Amended 1976 (1st Extra. Sess.) Ky. Acts
ch. 20, sec. 6, effective January 2, 1978. -- Amended 1974 Ky. Acts ch. 326, sec. 2. -
- Amended 1968 Ky. Acts ch. 179, sec. 1. -- Amended 1960 Ky. Acts ch. 186, Art. 1,
sec. 21. -- Amended 1949 (1st Extra. Sess.) Ky. Acts ch. 5, sec. 4. -- Amended 1946
Ky. Acts ch. 12, sec. 1. -- Amended 1942 Ky. Acts ch. 131, secs. 17(1), (2) and 32. --
Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat.
secs. 4115, 4116, 4117, 4118.