KRS 49.250: Judicial review of final orders of Board of Tax Appeals -- Stay of collection

of tax.

(1) Any party aggrieved by any final order of the Board of Tax Appeals, except on

appeals from a county board of assessment appeals, may appeal to the Fran klin

Circuit Court or to the Circuit Court of the county in which the party aggrieved

resides or conducts his place of business in accordance with KRS Chapter 13B. Any

final orders entered on the rulings of a county board of assessment appeals may be

appealed in like manner to the Circuit Court of the county in which the appeal

originated.

(2) If the appeal is from an order sustaining a tax assessment, collection of the tax shall

be stayed by the filing of a petition or an appeal to any court. Full payment of the

tax or a supersedeas bond is not required to appeal an order sustaining a tax

assessment.