2014 Kentucky Revised Statutes CHAPTER 131 - DEPARTMENT OF REVENUE 131.340 Jurisdiction of board -- Notice of rulings of county or state agencies -- Appeals to board -- Procedure.
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131.340 Jurisdiction of board -- Notice of rulings of county or state agencies
-- Appeals to board -- Procedure.
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The Kentucky Board of Tax Appeals is hereby vested with exclusive jurisdiction
to hear and determine appeals from final rulings, orders, and determinations of
any agency of state or county government affecting revenue and taxation.
Administrative hearings before the Kentucky Board of Tax Appeals shall be de
novo and conducted in accordance with KRS Chapter 13B.
Any state or county 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.
Any party, including the Attorney General, on behalf of the Commonwealth,
aggrieved by any ruling, order, or determination of any state or county 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.
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 Kentucky Board of Tax Appeals as authorized
in subsection (3) of this section, the commissioner of revenue shall, within
twenty (20) days, certify in writing to the Kentucky Board of Tax Appeals the
assessment recommended.
The Kentucky Board of Tax Appeals 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 20, 2005
History: 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.
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