Ky. Rev. Stat. » Chapter 131
Kentucky Revised Statutes

Ky. Rev. Stat. § 131.090 (2026)

Repealed, 1964

✓ current as of May 2026
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Catchline at repeal: Functions of tax commission. History: Repealed 1964 Ky. Acts ch. 141, sec. 39. -- Amended 1960 Ky. Acts ch. 186, Art. I, sec. 31. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4114h-3, 4618-93.

Notes of Decisions
Cited in 3 cases, 1942–1953 · leading case: Ballard Cnty. v. Citizens State Bank of Wickliffe, 261 S.W.2d 420 (Ky. Ct. App. 1953).
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Ballard Cnty. v. Citizens State Bank of Wickliffe, 261 S.W.2d 420 (Ky. Ct. App. 1953). · cites it 4× “They claim power in the Commission to raise the assessment under KRS 131.090, which declares its functions as an agency of the Department of Revenue to be: “(1) To assess property in so far as the department is authorized by law to make assessments”, and “(2) To hear and…”
Reeves v. Fries, 166 S.W.2d 985 (Ky. Ct. App. 1942). “These two statutes have since been merged into KRS 131.090 in the language of the later act.”
Fields v. Reeves, 234 S.W.2d 661 (Ky. Ct. App. 1950). “One of the functions of the Kentucky Tax Commission, as provided by KRS 131.090, is to hear and determine appeals from findings by the Department, and to review local assessments.”
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