There is a newer version of the Kentucky Revised Statutes
2009 Kentucky Revised Statutes
CHAPTER 131 DEPARTMENT OF REVENUE
131.365 Effect of board decisions -- Remand to agency -- Refund.
Download pdfcourts is prosecuted, the final order of the board shall constitute a final
determination. (2) If the board finds that other issues are necessary to a full determination of the controversy, it may remand the whole proceeding to the agency from which the
appeal was prosecuted for further determination. The parties may stipulate to the
determination of the other issues without remand. (3) Any changes in ad valorem property tax assessment rolls, tax bills, or the application by any agency of the tax laws of the state shall be in conformity with the
board's final order. (4) In the case of any appeal, any taxes, interest, or penalty paid but found by the board to be in excess of that legally due shall be ordered refunded to the taxpayer. Effective: July 15, 1996
History: Amended 1996 Ky. Acts ch. 318, sec. 34, effective July 15, 1996. -- Created 1964 Ky. Acts ch. 141, sec. 11.
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