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

Terms Used In Kentucky Statutes 91.410

  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Year: means calendar year. See Kentucky Statutes 446.010

History: Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky.
Stat. sec. 2994.

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