2020 Kentucky Revised Statutes
Chapter 49 - Kentucky claims commission
49.240 Effect of commission's final orders -- Remand to agency -- Refund.

Universal Citation: KY Rev Stat § 49.240 (2020)

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49.240 Effect of commission's final orders -- Remand to agency -- Refund. (1) The final orders of the commission shall be binding upon all parties until changed or modified by the courts of this state. If no appeal to the courts is prosecuted, the final order of the commission shall constitute a final determination. (2) If the commission 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 commission's final order. (4) In the case of any appeal, any taxes, interest, or penalty paid but found by the commission to be in excess of that legally due shall be ordered refunded to the taxpayer. Effective:June 29, 2017 History: Repealed, reenacted, renumbered, and amended 2017 Ky. Acts ch. 74, sec. 24, effective June 29, 2017. -- Amended 1996 Ky. Acts ch. 318, sec. 34, effective July 15, 1996 -- Created 1964 Ky. Acts ch. 141, sec. 11. Formerly codified as KRS 131.365.
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