KRS 49.200: Record of Board of Tax Appeals.

The Board of Tax Appeals shall maintain the following records:

(1) A register wherein the board shall enter by its title any proceedings appealed to it

according to the date of its commencement. Thereafter, until after entry of the

board's opinion and fina l order, there shall be noted therein according to the date,

the filing or return of any paper or process or the making of any order, ruling, or

other directive in or concerning such proceeding, and any other steps therein; and

(2) The files of the board c onsisting of all papers or other process filed with or by the

board.