When an appeal is taken from an assessment by the property valuation administrator, of property which the owner does not consider to be subject to taxation, it shall be the duty of the county board of assessment appeals to obtain and follow advice from the Department of Revenue relative to the taxability of such property; however, the board shall have full power and responsibility to make a determination of the fair cash value of such property.
Effective: June 20, 2005
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Terms Used In Kentucky Statutes 133.123

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Board: means the county board of assessment appeals. See Kentucky Statutes 133.010
  • Department: means the Department of Revenue. See Kentucky Statutes 133.010
  • Owner: when applied to any animal, means any person having a property interest in such animal. See Kentucky Statutes 446.010

History: Amended 2005 Ky. Acts ch. 85, sec. 232, effective June 20, 2005. — Created
1974 Ky. Acts ch. 326, sec. 14.

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