KRS 133.160 — Notice of assessment raised by Department of Revenue -- To whom given -- Contents

When it is contemplated by the Department of Revenue that it will be necessary to raise
the assessed valuation of property in any county, it shall give notice of the co ntemplated
action to the county judge/executive, the superintendent of any school district affected by
such action, the mayor of any city which is affected and which has adopted the
assessment, and to the taxpayers of that county through the county judge/e xecutive, who
shall post the notice sent him on the courthouse door and certify to the Department of
Revenue that this has been done, and it shall fix a time and place for a hearing which may
be in Frankfort or any convenient place in or nearer the county seat.