KRS 133.030 — Meetings of board of assessment appeals -- Records of property valuation administrator to be available -- Compensation of board members

(1) The county board of assessment appeals shall convene each year at the
county seat no earlier than twenty-five (25) days and no later than thirty-five
(35) days following the conclusion of the tax roll inspection period provided for
in KRS 133.045. When a property valuation administrator has received
permission to extend the appeal filing deadline as set out in KRS
133.120(2)(d), the county board of assessment appeals shall convene no
earlier than twenty-five (25) days and no later than thirty-five (35) days after the
approved filing deadline. No meeting shall be held until the tax roll has been
completed and the inspection period has been held as provided by law, or until
revaluation of the property has been completed by the property valuation
administrator at the direction of the Department of Revenue as provided by
KRS 132.690 or by the department itself as provided by KRS 133.150. All
records of the property valuation administrator, including all data concerning
property sales within the preceding year, shall be available to the board while
meeting.
(2) The first regular meeting day of the board shall be devoted to the orientation
and training program provided for in KRS 133.020(5), to a review of the
assessment of the property valuation administrator and his deputies, and to a
review of the appeals filed with the county clerk as clerk of the board, including
a review of recent sales of comparable properties provided in accordance with
the provisions of subsection (1) of this section, and an inspection of the
properties involved in the appeals when in the opinion of the board such
inspection will assist in the proper determination of fair cash value.
(3) The board of assessment appeals shall continue in session only such time as
is necessary to hear appeals. The board shall not continue in session more
than one (1) day, if there are no appeals to be heard, nor more than five (5)
days after it convenes in each year, unless an extension of time is authorized
by the Department of Revenue upon request of the county judge/executive.
Each board member shall be paid one hundred dollars ($100) for each day he
serves. This compensation shall be paid one-half (1/2) out of the county levy
and the other half out of the State Treasury.
(4) Members of temporary panels of the board shall serve the time necessary for
hearing appeals but in no case more than five (5) days except upon approval of
an extension of time by the Department of Revenue. Compensation of panel
members shall be in the same manner and at the same rate as provided for
members of the board.