Kentucky Statutes 49.220 – Exclusive jurisdiction of Board of Tax Appeals — Notice of rulings of revenue and taxation agencies — Appeals to board — Procedure
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(1) The Board of Tax Appeals is vested with exclusive jurisdiction to hear and determine appeals from final rulings, orders, and determinations of any revenue and taxation agency affecting revenue and taxation. Administrative hearings before the board shall be de novo and conducted in accordance with KRS Chapter 13B and administrative regulations promulgated by the board.
(2) Any revenue and taxation agency charged with the administration of any taxing or licensing measure which is under the jurisdiction of the board shall mail by certified mail notice of its ruling, order, or determination within three (3) working days from the date of the decision.
(3) Any party aggrieved by any ruling, order, or determination of any revenue and taxation agency charged with the administration of any taxing or licensing measure may prosecute an appeal to the board by filing a complaint or petition of appeal before the board within thirty (30) days from the date of the mailing of the agency’s ruling, order, or determination.
(4) If the Department of Revenue is aggrieved by the decision of any county board of assessment appeals on an assessment recommended by the department and prosecutes an appeal to the board as authorized in subsection (3) of this section, the commissioner of revenue shall, within twenty (20) days, certify in writing to the board the assessment recommended.
(5) The board shall immediately forward copies of the certification to the parties to the appeal. The assessed value shall be prima facie evidence of the value at which the property should be assessed.
Effective: June 29, 2021
History: Amended 2021 Ky. Acts ch. 185, sec. 32, effective June 29, 2021. — Repealed, reenacted, renumbered, and amended 2017 Ky. Acts ch. 74, sec. 22, effective June 29, 2017. — Amended 2005 Ky. Acts ch. 85, sec. 133, effective June
20, 2005. — Amended 1996 Ky. Acts ch. 318, sec. 32, effective July 15, 1996. — Amended 1986 Ky. Acts ch. 410, sec. 1, effective July 15, 1986. — Amended 1984
Ky. Acts ch. 111, sec. 71, effective July 13, 1984. — Created 1964 Ky. Acts ch. 141, sec. 6.
Formerly codified as KRS § 131.340.
(2) Any revenue and taxation agency charged with the administration of any taxing or licensing measure which is under the jurisdiction of the board shall mail by certified mail notice of its ruling, order, or determination within three (3) working days from the date of the decision.
Terms Used In Kentucky Statutes 49.220
- 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.
- Certified mail: means any method of governmental, commercial, or electronic delivery that allows a document or package to have proof of:
(a) Sending the document or package. See Kentucky Statutes 446.010 - Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
(3) Any party aggrieved by any ruling, order, or determination of any revenue and taxation agency charged with the administration of any taxing or licensing measure may prosecute an appeal to the board by filing a complaint or petition of appeal before the board within thirty (30) days from the date of the mailing of the agency’s ruling, order, or determination.
(4) If the Department of Revenue is aggrieved by the decision of any county board of assessment appeals on an assessment recommended by the department and prosecutes an appeal to the board as authorized in subsection (3) of this section, the commissioner of revenue shall, within twenty (20) days, certify in writing to the board the assessment recommended.
(5) The board shall immediately forward copies of the certification to the parties to the appeal. The assessed value shall be prima facie evidence of the value at which the property should be assessed.
Effective: June 29, 2021
History: Amended 2021 Ky. Acts ch. 185, sec. 32, effective June 29, 2021. — Repealed, reenacted, renumbered, and amended 2017 Ky. Acts ch. 74, sec. 22, effective June 29, 2017. — Amended 2005 Ky. Acts ch. 85, sec. 133, effective June
20, 2005. — Amended 1996 Ky. Acts ch. 318, sec. 32, effective July 15, 1996. — Amended 1986 Ky. Acts ch. 410, sec. 1, effective July 15, 1986. — Amended 1984
Ky. Acts ch. 111, sec. 71, effective July 13, 1984. — Created 1964 Ky. Acts ch. 141, sec. 6.
Formerly codified as KRS § 131.340.