49.220 Exclusive jurisdiction of Board of Tax Appeals -- Notice of rulings of

266 words·~1 min read·/ky/49-220

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

revenue and taxation agencies -- Appeals to board -- Procedure.

(1)The Board of Tax Appeals is vested with exclusive jurisdiction to hear and

determine appeals from final rulings, orders, and determinations of any revenue and

taxation agency affecting revenue and taxation. Administrative hearings before the

board shall be de novo and conducted in accordance with KRS Chapter 13B and

administrative regulations promulgated by the board.

(2)Any revenue and taxation 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.

(3)Any party aggrieved by any ruling, order, or determination of any revenue and

taxation 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.

(4)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 board as authorized in subsection

(3)of this section, the

commissioner of revenue shall, within twenty

(20)days, certify in writing to the

board the assessment recommended.

(5)The board 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.