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2020 Kentucky Revised Statutes
Chapter 49 - Kentucky claims commission
49.230 Proceedings before commission public in nature -- Exception -- Appeal procedure.

Universal Citation: KY Rev Stat § 49.230 (2020)
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49.230 Proceedings before commission public in nature -- Exception -Appeal procedure. (1) All proceedings before the commission shall be officially reported and all records of proceedings shall be public records, except in cases of appeals of unmined mineral assessments where the records before the commission include information provided to the Department of Revenue by the taxpayer or its lessees, and were generated at the taxpayer's expense. Furthermore, no recorded or transcribed testimony concerning these records shall be considered a public record. Examples of these records would include, but are not limited to, mineral exploration records; photographs; core data information; maps whether acquired for ownership information, for coal seam thickness, for depletion by mining or otherwise; and/or records calculating production or reserves, leased and/or unleased. Neither records containing confidential information nor testimony concerning same shall be disclosed to parties outside the appeals proceedings. A protective order shall be entered and shall remain in effect during the entire appeals process, including appeals to the courts, and thereafter, preventing the parties, their agents and representatives, except the taxpayer, from disclosing the information. (2) The full commission may hear an appeal or assign one (1) of its members or a hearing officer to hear an appeal. The final order in any appeal heard by a single member or a hearing officer shall be made and entered by a majority of the commission. Effective:June 29, 2017 History: Repealed, reenacted, renumbered, and amended 2017 Ky. Acts ch. 74, sec. 23, effective June 29, 2017. -- Amended 2005 Ky. Acts ch. 85, sec. 134, effective June 20, 2005. -- Amended 1996 Ky. Acts ch. 255, sec. 1, effective April 4, 1996; and ch. 318, sec. 33, effective July 15, 1996. -- Amended 1990 Ky. Acts ch. 288, sec. 1, effective July 13, 1990. -- Amended 1972 Ky. Acts ch. 316, sec. 1. -- Created 1964 Ky. Acts ch. 141, sec. 9. Formerly codified as KRS 131.355.
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