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Kentucky · Snapshot 09/05/2026

KRS 49.020: Membership and duties of Board of Tax Appeals, Crime Victims

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Where this section sits in the code
  1. KRS Chapter 49

Compensation Board, and Board of Claims -- Required training.

(1) (a) As used in this section and KRS 49.220, "revenue and taxation agency" means

and includes any agency of state or county government that issues final

rulings, orders, or determinations affecting revenue and taxation.

(b) The Board of Tax Appeals created by KRS 49.010 shall have the power and

authority to hear and determine appeals from final rulings, orders, and

determinations of any revenue and taxation agency.

(2) (a) The Board of Tax Appeals shall consist of three (3) members appointed by the

Governor, subject to Senate confirmation in accordance with KRS 11.160 for

each appointment or reappointment. One (1) mem ber shall be appointed

initially for a two (2) year term. One (1) member shall be appointed initially

for a three (3) year term. One (1) member shall be appointed initially for a

four (4) year term. Thereafter, all appointments to the board shall be for a four

(4) year term. There shall be no limit to the amount of reappointments a

member shall receive.

(b) Vacancies for unexpired terms shall be filled in the same manner as regular

appointments, but the appointees shall hold office only to the end of the

unexpired term of the member replaced.

(c) The Governor shall appoint a chairperson for the board, subject to Senate

confirmation in accordance with KRS 11.160 for each appointment or

reappointment. The chairperson shall be appointed for a four (4) year term and

shall be an attorney with the qualifications required of candidates for Circuit

Judge. The chairperson shall be the presiding officer over appeals heard by the

board.

(d) The Governor shall establish the compensation, not to include benefits, of the

members of the board pursuant to KRS 64.640.

(e) Two (2) of the members shall be attorneys with the qualifications required of

candidates for Circuit Judge. One (1) of the members shall have a background

in taxation. No member shall engage in any occupatio n or business

inconsistent with his or her duties as such a member.

(3) The Crime Victims Compensation Board created by KRS 49.010 shall have the

power and authority to hear and determine all matters relating to a claim by a crime

victim or a person author ized by law to act on behalf of a crime victim for

compensation.

(4) (a) The Crime Victims Compensation Board shall consist of three (3) members

appointed by the Governor, not all of whom shall be engaged in the same

occupation or profession. Appointed board members shall be subject to Senate

confirmation in accordance with KRS 11.160 for each appointment or

reappointment. Members shall be appointed for a four (4) year term. There

shall be no limit to the amount of reappointments a member may receive. One

(1) member shall be appointed initially for a two (2) year term. One (1)

member shall be appointed initially for a three (3) year term. One (1) member

shall be appointed initially for a four (4) year term. Thereafter, all

appointments to the board shall be for a four (4) year term. Two (2) of the

appointees shall be a victim as defined in KRS 421.500(1), the parent, spouse,

sibling, or child of a victim as defined in KRS 421.500(1), whether or not the

victim is deceased, or a victim advocate as defined in KR S 421.570(1); and

the other appointee shall be an attorney licensed to practice law in this state

with two (2) years of experience.

(b) Vacancies for unexpired terms shall be filled in the same manner as regular

appointments, but the appointees shall hold office only to the end of the

unexpired term of the member replaced.

(c) The Governor shall appoint a chairperson for the board, subject to Senate

confirmation in accordance with KRS 11.160 for each appointment or

reappointment. The chairperson shall be appointed for a four (4) year term.

(d) The Governor shall establish the compensation, not to include benefits, of the

members of the board pursuant to the provisions of KRS 64.640.

(5) The Board of Claims created by KRS 49.010 shall have the following powers and

authority to investigate, hear proof, and compensate persons for damages sustained

to either person or property as a proximate result of negligence on the part of the

Commonwealth, any of its cabinets, departments, bureaus, or agencies, or any of its

officers, agents, or employees while acting within the scope of their employment by

the Commonwealth or any of its cabinets, departments, bureaus, or agencies;

except, however, regard less of any provision of law to the contrary, the

Commonwealth, its cabinets, departments, bureaus, and agencies, and its officers,

agents, and employees, while acting within the scope of their employment by the

Commonwealth or any of its cabinets, departm ents, bureaus, or agencies, shall not

be liable for collateral or dependent claims which are dependent on loss to another

and not the claimant or damages for mental distress or pain or suffering, and

compensation shall not be allowed, awarded, or paid for such claims for damages.

(6) (a) The Board of Claims shall consist of three (3) members appointed by the

Governor, subject to Senate confirmation in accordance with KRS 11.160 for

each appointment or reappointment. One (1) member shall be appointed

initially for a two (2) year term. One (1) member shall be appointed initially

for a three (3) year term. One (1) member shall be appointed initially for a

four (4) year term. Thereafter, all appointments to the board shall be for a four

(4) year term. There shal l be no limit to the amount of reappointments a

member shall receive.

(b) Vacancies for unexpired terms shall be filled in the same manner as regular

appointments, but the appointees shall hold office only to the end of the

unexpired term of the member replaced.

(c) The Governor shall appoint a chairperson for the board, subject to Senate

confirmation in accordance with KRS 11.160 for each appointment or

reappointment. The chairperson shall be appointed for a four (4) year term,

and shall be an attorney wit h the qualifications required of a candidate for

Circuit Judge. The chairperson shall be the presiding officer over appeals

heard by the board.

(d) The Governor shall establish the compensation, not to include benefits, of the

members of the board pursuant to the provision of KRS 64.640.

(e) Two (2) of the members shall be attorneys with the qualifications required of

candidates for Circuit Judge and have a background and working knowledge

in Kentucky tort law. One (1) member shall have a background in busi ness.

No member shall engage in any occupation or business inconsistent with his

or her duties as such a member.

(7) The Board of Tax Appeals, the Board of Claims, and the Crime Victims

Compensation Board shall each be separately authorized to:

(a) Promulgate, amend, and repeal suitable administrative regulations to carry out

the provisions and purposes of the board's statutory authority;

(b) Issue subpoenas and discovery orders, and to petition a court of competent

jurisdiction for any order necessary to carry out the board's powers and duties;

(c) Take or cause to be taken affidavits or depositions within or without the state;

(d) Administer or cause to be administered oaths;

(e) Except for the power to issue final decisions on the merits of a claim or

appeal, to delegate any of its power or authority to the Office of Claims and

Appeals; and

(f) Publicize widely the functions and purposes of the board.

(8) If any appointed board member has a conflict of interest, as contemplated by KRS

11A.030, involving any matter pending before the board, the secretary of the cabinet

shall appoint a member of one (1) of the other boards administered by the Office of

Claims and Appeals as a substitute member. Following appointment, the substitute

board member shall serve i n place of the member who has a conflict for all actions

and votes relevant to that matter.

(9) Members of the Board of Tax Appeals, Board of Claims, and Crime Victims

Compensation Board shall receive new member orientation and annual training to

discuss n ew legislation, pertinent court decisions, and board policies and

procedures. Members of the Crime Victims Compensation Board shall receive

trauma-informed training to understand the challenges faced by victims of crime,

including factors that may result i n the delayed filing of a claim. Members shall

receive six (6) hours of training under this subsection within thirty (30) days of

appointment, and three (3) hours of training each year thereafter. Training pursuant

to this subsection may be developed in co llaboration with organizations and

agencies that specialize in victim services and victim advocacy.

(10) The boards shall meet as often as necessary to perform their statutory

responsibilities as outlined in this chapter. A majority of the members of the

commission shall constitute a quorum for the transaction of business.

(11) Immediately following June 29, 2021, the Governor shall review the current board,

determine any members that are no longer qualified, and appoint new members to

the board if necessary.

Collected 2026-09-05T20:49:09Z. Source file · JSON

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