49.240 Effect of final orders of Board of Tax Appeals -- Remand to agency --–

161 words·~1 min read·/ky/49-240

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

Refund.

(1)The final orders of the Board of Tax Appeals 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 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.