<br><br>91.390 Board of equalization. <br>(1) The board of equalization shall consist of three (3) citizens of the city, to be elected <br>annually in July by the board of aldermen. The board of aldermen may remove any <br>member of the board of equalization, and shall fill all vacancies caused by removal, <br>death, resignation or departure from the city. The board of aldermen may fix the <br>compensation of members of the board of equalization at not more than ten dollars <br>($10) for each day of service, to be paid out of the city treasury. <br>(2) Two (2) members shall constitute a quorum. If two (2) or all of the members fail to <br>attend, the mayor may, by writing signed by him, appoint others to take their places <br>for the time being. The board of equalization shall convene on October 1, or on the <br>succeeding day when October 1 falls on Sunday, and shall close its sessions on <br>November 15 following except when November 15 falls on Sunday, in which case <br>it shall close its sessions on November 14. The mayor may, from time to time, <br>reconvene the board to pass on the complaints of persons retrospectively assessed. <br>The board shall hold its meetings in the office of the assessor, and shall keep a full <br>and true journal of its proceedings, to be preserved as part of the city records. <br>(3) The chairman of the board may summon and swear witnesses and hear all <br>competent evidence on matters relating to the assessment of property. <br>Effective: October 1, 1942 <br>History: Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. <br>Stat. sec. 2993, 2995. <br><br>