KRS 133.020 — County board of assessment appeals -- Membership -- Appointment -- Temporary panels -- Oath -- Training -- Replacement of member -- Conflict of interest

(1) (a) The county board of assessment appeals shall be composed of reputable real
property owners residing in the county at least five (5) years.
(b) The appointing authorities may appoint qualified property owners residing in
adjacent counties when qualified members cannot be secured within the
county.
(c) 1. The board shall consist of three (3) member s, 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.
2. 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.
3. If no city in the county uses the county assessment, the county
judge/executive shall appoint two (2) members.
(d) A board member who has served for a full term shall not be eligible for
reappointment. However, he or she shall be eligible for appointment after a
hiatus of three (3) years.
(e) 1. 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.
2. Each temporary panel shall consist of three (3) members having the
same qualifications and appointed in the same manner as the board
members.
3. The number of additional panels shall not exceed one (1) for each one
hundred (100) appeals in excess of the first one hundred (100).
4. The county judge/executive shall designate one (1) of the members of
the board of assessment appeals to serve as chairman of the board.
5. If additional panels are appointed, as provided in this paragraph, the
chairman of the board of assessment appeals shall designate one (1)
member of each additional panel as chairman of the panel.
(f) 1. A majority of the board or of any panel may determine the action of the
board or panel respectively and make decisions.
2. 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.
(3) The board shall be subject to cal l 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/exe cutive or other person authorized by KRS
62.020 to administer official oaths: "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 pr esented to
the board by the property valuation administrator or his deputy each year.
(6) (a) A board member shall produce evidence of his qualifications upon request of
the department.
(b) A board member shall be replaced by the appointing authority upon proof of
the member's failure to meet the qualifications of the position.
(c) Any vacancy on the board shall be filled by the appointing authority that
appointed the member to be replaced.
(d) 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.