Kentucky Statutes 49.020 – Membership and duties of Board of Tax Appeals, Crime Victims Compensation Board, and Board of Claims — Required training
Current as of: 2024 | Check for updates
|
Other versions
(1) (a) As used in this section and KRS § 49.220, “revenue and taxation agency” means and includes any agency of state or county government that issues final rulings, orders, or determinations affecting revenue and taxation.
(b) The Board of Tax Appeals created by KRS § 49.010 shall have the power and authority to hear and determine appeals from final rulings, orders, and determinations of any revenue and taxation agency.
(2) (a) The Board of Tax Appeals shall consist of three (3) members appointed by the Governor, subject to Senate confirmation in accordance with KRS § 11.160 for each appointment or reappointment. One (1) member shall be appointed initially for a two (2) year term. One (1) member shall be appointed initially for a three (3) year term. One (1) member shall be appointed initially for a four (4) year term. Thereafter, all appointments to the board shall be for a four (4) year term. There shall be no limit to the amount of reappointments a member shall receive.
(b) Vacancies for unexpired terms shall be filled in the same manner as regular appointments, but the appointees shall hold office only to the end of the unexpired term of the member replaced.
(c) The Governor shall appoint a chairperson for the board, subject to Senate confirmation in accordance with KRS § 11.160 for each appointment or reappointment. The chairperson shall be appointed for a four (4) year term and shall be an attorney with the qualifications required of candidates for Circuit Judge. The chairperson shall be the presiding officer over appeals heard by the board.
(d) The Governor shall establish the compensation, not to include benefits, of the members of the board pursuant to KRS § 64.640.
(e) Two (2) of the members shall be attorneys with the qualifications required of candidates for Circuit Judge. One (1) of the members shall have a background in taxation. No member shall engage in any occupation or business inconsistent with his or her duties as such a member.
(3) The Crime Victims Compensation Board created by KRS § 49.010 shall have the power and authority to hear and determine all matters relating to a claim by a crime victim or a person authorized by law to act on behalf of a crime victim for compensation.
(4) (a) The Crime Victims Compensation Board shall consist of three (3) members appointed by the Governor, not all of whom shall be engaged in the same occupation or profession. Appointed board members shall be subject to Senate confirmation in accordance with KRS § 11.160 for each appointment or reappointment. Members shall be appointed for a four (4) year term. There shall be no limit to the amount of reappointments a member may receive. One (1) member shall be appointed initially for a two (2) year term. One (1) member shall be appointed initially for a three (3) year term. One (1) member
shall be appointed initially for a four (4) year term. Thereafter, all appointments to the board shall be for a four (4) year term. Two (2) of the appointees shall be a victim as defined in KRS § 421.500(1), the parent, spouse, sibling, or child of a victim as defined in KRS § 421.500(1), whether or not the victim is deceased, or a victim advocate as defined in KRS § 421.570(1); and the other appointee shall be an attorney licensed to practice law in this state with two (2) years of experience.
(b) Vacancies for unexpired terms shall be filled in the same manner as regular appointments, but the appointees shall hold office only to the end of the unexpired term of the member replaced.
(c) The Governor shall appoint a chairperson for the board, subject to Senate confirmation in accordance with KRS § 11.160 for each appointment or reappointment. The chairperson shall be appointed for a four (4) year term.
(d) The Governor shall establish the compensation, not to include benefits, of the members of the board pursuant to the provisions of KRS § 64.640.
(5) The Board of Claims created by KRS § 49.010 shall have the following powers and authority to investigate, hear proof, and compensate persons for damages sustained to either person or property as a proximate result of negligence on the part of the Commonwealth, any of its cabinets, departments, bureaus, or agencies, or any of its officers, agents, or employees while acting within the scope of their employment by the Commonwealth or any of its cabinets, departments, bureaus, or agencies; except, however, regardless of any provision of law to the contrary, the Commonwealth, its cabinets, departments, bureaus, and agencies, and its officers, agents, and employees, while acting within the scope of their employment by the Commonwealth or any of its cabinets, departments, bureaus, or agencies, shall not be liable for collateral or dependent claims which are dependent on loss to another and not the claimant or damages for mental distress or pain or suffering, and compensation shall not be allowed, awarded, or paid for such claims for damages.
(6) (a) The Board of Claims shall consist of three (3) members appointed by the Governor, subject to Senate confirmation in accordance with KRS § 11.160 for each appointment or reappointment. One (1) member shall be appointed initially for a two (2) year term. One (1) member shall be appointed initially for a three (3) year term. One (1) member shall be appointed initially for a four (4) year term. Thereafter, all appointments to the board shall be for a four (4) year term. There shall be no limit to the amount of reappointments a member shall receive.
(b) Vacancies for unexpired terms shall be filled in the same manner as regular appointments, but the appointees shall hold office only to the end of the unexpired term of the member replaced.
(c) The Governor shall appoint a chairperson for the board, subject to Senate confirmation in accordance with KRS § 11.160 for each appointment or reappointment. The chairperson shall be appointed for a four (4) year term, and shall be an attorney with the qualifications required of a candidate for Circuit Judge. The chairperson shall be the presiding officer over appeals
heard by the board.
(d) The Governor shall establish the compensation, not to include benefits, of the members of the board pursuant to the provision of KRS § 64.640.
(e) Two (2) of the members shall be attorneys with the qualifications required of candidates for Circuit Judge and have a background and working knowledge in Kentucky tort law. One (1) member shall have a background in business. No member shall engage in any occupation or business inconsistent with his or her duties as such a member.
(7) The Board of Tax Appeals, the Board of Claims, and the Crime Victims
Compensation Board shall each be separately authorized to:
(a) Promulgate, amend, and repeal suitable administrative regulations to carry out the provisions and purposes of the board’s statutory authority;
(b) Issue subpoenas and discovery orders, and to petition a court of competent jurisdiction for any order necessary to carry out the board’s powers and duties;
(c) Take or cause to be taken affidavits or depositions within or without the state; (d) Administer or cause to be administered oaths;
(e) Except for the power to issue final decisions on the merits of a claim or appeal, to delegate any of its power or authority to the Office of Claims and Appeals; and
(f) Publicize widely the functions and purposes of the board.
(8) If any appointed board member has a conflict of interest, as contemplated by KRS
11A.030, involving any matter pending before the board, the secretary of the cabinet shall appoint a member of one (1) of the other boards administered by the Office of Claims and Appeals as a substitute member. Following appointment, the substitute board member shall serve in place of the member who has a conflict for all actions and votes relevant to that matter.
(9) Members of the Board of Tax Appeals, Board of Claims, and Crime Victims Compensation Board shall receive new member orientation and annual training to discuss new legislation, pertinent court decisions, and board policies and procedures. Members of the Crime Victims Compensation Board shall receive trauma-informed training to understand the challenges faced by victims of crime, including factors that may result in the delayed filing of a claim. Members shall receive six (6) hours of training under this subsection within thirty (30) days of appointment, and three (3) hours of training each year thereafter. Training pursuant to this subsection may be developed in collaboration with organizations and agencies that specialize in victim services and victim advocacy.
(10) The boards shall meet as often as necessary to perform their statutory responsibilities as outlined in this chapter. A majority of the members of the commission shall constitute a quorum for the transaction of business.
(11) Immediately following June 29, 2021, the Governor shall review the current board, determine any members that are no longer qualified, and appoint new members to the board if necessary.
Effective: July 14, 2022
History: Amended 2022 Ky. Acts ch. 36, sec. 2, effective March 25, 2022; and ch. 98, sec. 2, effective July 14, 2022. — Amended 2021 Ky. Acts ch. 185, sec. 13, effective June 29, 2021. — Created 2017 Ky. Acts ch. 74, sec. 2, effective June 29, 2017.
Legislative Research Commission Note (7/14/2022). This statute was amended by 2022
Ky. Acts chs. 36 and 98, which do not appear to be in conflict and have been codified together.
(b) The Board of Tax Appeals created by KRS § 49.010 shall have the power and authority to hear and determine appeals from final rulings, orders, and determinations of any revenue and taxation agency.
Terms Used In Kentucky Statutes 49.020
- 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.
- Attorney: means attorney-at-law. See Kentucky Statutes 446.010
- Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
- Dependent: A person dependent for support upon another.
- Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
- 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.
- Presiding officer: A majority-party Senator who presides over the Senate and is charged with maintaining order and decorum, recognizing Members to speak, and interpreting the Senate's rules, practices and precedents.
- Quorum: The number of legislators that must be present to do business.
- State: when applied to a part of the United States, includes territories, outlying possessions, and the District of Columbia. See Kentucky Statutes 446.010
- Statute: A law passed by a legislature.
- Tort: A civil wrong or breach of a duty to another person, as outlined by law. A very common tort is negligent operation of a motor vehicle that results in property damage and personal injury in an automobile accident.
- Victim advocate: work with prosecutors and assist the victims of a crime.
- Year: means calendar year. See Kentucky Statutes 446.010
(2) (a) The Board of Tax Appeals shall consist of three (3) members appointed by the Governor, subject to Senate confirmation in accordance with KRS § 11.160 for each appointment or reappointment. One (1) member shall be appointed initially for a two (2) year term. One (1) member shall be appointed initially for a three (3) year term. One (1) member shall be appointed initially for a four (4) year term. Thereafter, all appointments to the board shall be for a four (4) year term. There shall be no limit to the amount of reappointments a member shall receive.
(b) Vacancies for unexpired terms shall be filled in the same manner as regular appointments, but the appointees shall hold office only to the end of the unexpired term of the member replaced.
(c) The Governor shall appoint a chairperson for the board, subject to Senate confirmation in accordance with KRS § 11.160 for each appointment or reappointment. The chairperson shall be appointed for a four (4) year term and shall be an attorney with the qualifications required of candidates for Circuit Judge. The chairperson shall be the presiding officer over appeals heard by the board.
(d) The Governor shall establish the compensation, not to include benefits, of the members of the board pursuant to KRS § 64.640.
(e) Two (2) of the members shall be attorneys with the qualifications required of candidates for Circuit Judge. One (1) of the members shall have a background in taxation. No member shall engage in any occupation or business inconsistent with his or her duties as such a member.
(3) The Crime Victims Compensation Board created by KRS § 49.010 shall have the power and authority to hear and determine all matters relating to a claim by a crime victim or a person authorized by law to act on behalf of a crime victim for compensation.
(4) (a) The Crime Victims Compensation Board shall consist of three (3) members appointed by the Governor, not all of whom shall be engaged in the same occupation or profession. Appointed board members shall be subject to Senate confirmation in accordance with KRS § 11.160 for each appointment or reappointment. Members shall be appointed for a four (4) year term. There shall be no limit to the amount of reappointments a member may receive. One (1) member shall be appointed initially for a two (2) year term. One (1) member shall be appointed initially for a three (3) year term. One (1) member
shall be appointed initially for a four (4) year term. Thereafter, all appointments to the board shall be for a four (4) year term. Two (2) of the appointees shall be a victim as defined in KRS § 421.500(1), the parent, spouse, sibling, or child of a victim as defined in KRS § 421.500(1), whether or not the victim is deceased, or a victim advocate as defined in KRS § 421.570(1); and the other appointee shall be an attorney licensed to practice law in this state with two (2) years of experience.
(b) Vacancies for unexpired terms shall be filled in the same manner as regular appointments, but the appointees shall hold office only to the end of the unexpired term of the member replaced.
(c) The Governor shall appoint a chairperson for the board, subject to Senate confirmation in accordance with KRS § 11.160 for each appointment or reappointment. The chairperson shall be appointed for a four (4) year term.
(d) The Governor shall establish the compensation, not to include benefits, of the members of the board pursuant to the provisions of KRS § 64.640.
(5) The Board of Claims created by KRS § 49.010 shall have the following powers and authority to investigate, hear proof, and compensate persons for damages sustained to either person or property as a proximate result of negligence on the part of the Commonwealth, any of its cabinets, departments, bureaus, or agencies, or any of its officers, agents, or employees while acting within the scope of their employment by the Commonwealth or any of its cabinets, departments, bureaus, or agencies; except, however, regardless of any provision of law to the contrary, the Commonwealth, its cabinets, departments, bureaus, and agencies, and its officers, agents, and employees, while acting within the scope of their employment by the Commonwealth or any of its cabinets, departments, bureaus, or agencies, shall not be liable for collateral or dependent claims which are dependent on loss to another and not the claimant or damages for mental distress or pain or suffering, and compensation shall not be allowed, awarded, or paid for such claims for damages.
(6) (a) The Board of Claims shall consist of three (3) members appointed by the Governor, subject to Senate confirmation in accordance with KRS § 11.160 for each appointment or reappointment. One (1) member shall be appointed initially for a two (2) year term. One (1) member shall be appointed initially for a three (3) year term. One (1) member shall be appointed initially for a four (4) year term. Thereafter, all appointments to the board shall be for a four (4) year term. There shall be no limit to the amount of reappointments a member shall receive.
(b) Vacancies for unexpired terms shall be filled in the same manner as regular appointments, but the appointees shall hold office only to the end of the unexpired term of the member replaced.
(c) The Governor shall appoint a chairperson for the board, subject to Senate confirmation in accordance with KRS § 11.160 for each appointment or reappointment. The chairperson shall be appointed for a four (4) year term, and shall be an attorney with the qualifications required of a candidate for Circuit Judge. The chairperson shall be the presiding officer over appeals
heard by the board.
(d) The Governor shall establish the compensation, not to include benefits, of the members of the board pursuant to the provision of KRS § 64.640.
(e) Two (2) of the members shall be attorneys with the qualifications required of candidates for Circuit Judge and have a background and working knowledge in Kentucky tort law. One (1) member shall have a background in business. No member shall engage in any occupation or business inconsistent with his or her duties as such a member.
(7) The Board of Tax Appeals, the Board of Claims, and the Crime Victims
Compensation Board shall each be separately authorized to:
(a) Promulgate, amend, and repeal suitable administrative regulations to carry out the provisions and purposes of the board’s statutory authority;
(b) Issue subpoenas and discovery orders, and to petition a court of competent jurisdiction for any order necessary to carry out the board’s powers and duties;
(c) Take or cause to be taken affidavits or depositions within or without the state; (d) Administer or cause to be administered oaths;
(e) Except for the power to issue final decisions on the merits of a claim or appeal, to delegate any of its power or authority to the Office of Claims and Appeals; and
(f) Publicize widely the functions and purposes of the board.
(8) If any appointed board member has a conflict of interest, as contemplated by KRS
11A.030, involving any matter pending before the board, the secretary of the cabinet shall appoint a member of one (1) of the other boards administered by the Office of Claims and Appeals as a substitute member. Following appointment, the substitute board member shall serve in place of the member who has a conflict for all actions and votes relevant to that matter.
(9) Members of the Board of Tax Appeals, Board of Claims, and Crime Victims Compensation Board shall receive new member orientation and annual training to discuss new legislation, pertinent court decisions, and board policies and procedures. Members of the Crime Victims Compensation Board shall receive trauma-informed training to understand the challenges faced by victims of crime, including factors that may result in the delayed filing of a claim. Members shall receive six (6) hours of training under this subsection within thirty (30) days of appointment, and three (3) hours of training each year thereafter. Training pursuant to this subsection may be developed in collaboration with organizations and agencies that specialize in victim services and victim advocacy.
(10) The boards shall meet as often as necessary to perform their statutory responsibilities as outlined in this chapter. A majority of the members of the commission shall constitute a quorum for the transaction of business.
(11) Immediately following June 29, 2021, the Governor shall review the current board, determine any members that are no longer qualified, and appoint new members to the board if necessary.
Effective: July 14, 2022
History: Amended 2022 Ky. Acts ch. 36, sec. 2, effective March 25, 2022; and ch. 98, sec. 2, effective July 14, 2022. — Amended 2021 Ky. Acts ch. 185, sec. 13, effective June 29, 2021. — Created 2017 Ky. Acts ch. 74, sec. 2, effective June 29, 2017.
Legislative Research Commission Note (7/14/2022). This statute was amended by 2022
Ky. Acts chs. 36 and 98, which do not appear to be in conflict and have been codified together.