{"data":{"id":"us-ky/krs-49.020","jurisdiction":"us-ky","citation":"KRS 49.020","heading":"Membership and duties of Board of Tax Appeals, Crime Victims","body":"Compensation Board, and Board of Claims -- Required training.\n(1) (a) As used in this section and KRS 49.220, \"revenue and taxation agency\" means\nand includes any agency of state  or county government that issues final\nrulings, orders, or determinations affecting revenue and taxation.\n(b) The Board of Tax Appeals created by KRS 49.010 shall have the power and\nauthority to hear and determine appeals from final rulings, orders, and\ndeterminations of any revenue and taxation agency.\n(2) (a) The Board of Tax Appeals shall consist of three (3) members appointed by the\nGovernor, subject to Senate confirmation in accordance with KRS 11.160 for\neach appointment or reappointment. One (1) mem ber shall be appointed\ninitially for a two (2) year term. One (1) member shall be appointed initially\nfor a three (3) year term. One (1) member shall be appointed initially for a\nfour (4) year term. Thereafter, all appointments to the board shall be for a four\n(4) year term. There shall be no limit to the amount of reappointments a\nmember shall receive.\n(b) Vacancies for unexpired terms shall be filled in the same manner as regular\nappointments, but the appointees shall hold office only to the end of the\nunexpired term of the member replaced.\n(c) The Governor shall appoint a chairperson for the board, subject to Senate\nconfirmation in accordance with KRS 11.160 for each appointment or\nreappointment. The chairperson shall be appointed for a four (4) year term and\nshall be an attorney with the qualifications required of candidates for Circuit\nJudge. The chairperson shall be the presiding officer over appeals heard by the\nboard.\n(d) The Governor shall establish the compensation, not to include benefits, of the\nmembers of the board pursuant to KRS 64.640.\n(e) Two (2) of the members shall be attorneys with the qualifications required of\ncandidates for Circuit Judge. One (1) of the members shall have a background\nin taxation. No member shall engage in any occupatio n or business\ninconsistent with his or her duties as such a member.\n(3) The Crime Victims Compensation Board created by KRS 49.010 shall have the\npower and authority to hear and determine all matters relating to a claim by a crime\nvictim or a person author ized by law to act on behalf of a crime victim for\ncompensation.\n(4) (a) The Crime Victims Compensation Board shall consist of three (3) members\nappointed by the Governor, not all of whom shall be engaged in the same\noccupation or profession. Appointed board members shall be subject to Senate\nconfirmation in accordance with KRS 11.160 for each appointment or\nreappointment. Members shall be appointed for a four (4) year term. There\nshall be no limit to the amount of reappointments a member may receive. One\n(1) member shall be appointed initially for a two (2) year term. One (1)\nmember shall be appointed initially for a three (3) year term. One (1) member\nshall be appointed initially for a four (4) year term. Thereafter, all\nappointments to the board shall be for a four (4) year term. Two (2) of the\nappointees shall be a victim as defined in KRS 421.500(1), the parent, spouse,\nsibling, or child of a victim as defined in KRS 421.500(1), whether or not the\nvictim is deceased, or a victim advocate as defined in KR S 421.570(1); and\nthe other appointee shall be an attorney licensed to practice law in this state\nwith two (2) years of experience.\n(b) Vacancies for unexpired terms shall be filled in the same manner as regular\nappointments, but the appointees shall hold  office only to the end of the\nunexpired term of the member replaced.\n(c) The Governor shall appoint a chairperson for the board, subject to Senate\nconfirmation in accordance with KRS 11.160 for each appointment or\nreappointment. The chairperson shall be appointed for a four (4) year term.\n(d) The Governor shall establish the compensation, not to include benefits, of the\nmembers of the board pursuant to the provisions of KRS 64.640.\n(5) The Board of Claims created by KRS 49.010 shall have the following powers and\nauthority to investigate, hear proof, and compensate persons for damages sustained\nto either person or property as a proximate result of negligence on the part of the\nCommonwealth, any of its cabinets, departments, bureaus, or agencies, or any of its\nofficers, agents, or employees while acting within the scope of their employment by\nthe Commonwealth or any of its cabinets, departments, bureaus, or agencies;\nexcept, however, regard less of any provision of law to the contrary, the\nCommonwealth, its cabinets, departments, bureaus, and agencies, and its officers,\nagents, and employees, while acting within the scope of their employment by the\nCommonwealth or any of its cabinets, departm ents, bureaus, or agencies, shall not\nbe liable for collateral or dependent claims which are dependent on loss to another\nand not the claimant or damages for mental distress or pain or suffering, and\ncompensation shall not be allowed, awarded, or paid for such claims for damages.\n(6) (a) The Board of Claims shall consist of three (3) members appointed by the\nGovernor, subject to Senate confirmation in accordance with KRS 11.160 for\neach appointment or reappointment. One (1) member shall be appointed\ninitially for a two (2) year term. One (1) member shall be appointed initially\nfor a three (3) year term. One (1) member shall be appointed initially for a\nfour (4) year term. Thereafter, all appointments to the board shall be for a four\n(4) year term. There shal l be no limit to the amount of reappointments a\nmember shall receive.\n(b) Vacancies for unexpired terms shall be filled in the same manner as regular\nappointments, but the appointees shall hold office only to the end of the\nunexpired term of the member replaced.\n(c) The Governor shall appoint a chairperson for the board, subject to Senate\nconfirmation in accordance with KRS 11.160 for each appointment or\nreappointment. The chairperson shall be appointed for a four (4) year term,\nand shall be an attorney wit h the qualifications required of a candidate for\nCircuit Judge. The chairperson shall be the presiding officer over appeals\nheard by the board.\n(d) The Governor shall establish the compensation, not to include benefits, of the\nmembers of the board pursuant to the provision of KRS 64.640.\n(e) Two (2) of the members shall be attorneys with the qualifications required of\ncandidates for Circuit Judge and have a background and working knowledge\nin Kentucky tort law. One (1) member shall have a background in busi ness.\nNo member shall engage in any occupation or business inconsistent with his\nor her duties as such a member.\n(7) The Board of Tax Appeals, the Board of Claims, and the Crime Victims\nCompensation Board shall each be separately authorized to:\n(a) Promulgate, amend, and repeal suitable administrative regulations to carry out\nthe provisions and purposes of the board's statutory authority;\n(b) Issue subpoenas and discovery orders, and to petition a court of competent\njurisdiction for any order necessary to carry out the board's powers and duties;\n(c) Take or cause to be taken affidavits or depositions within or without the state;\n(d) Administer or cause to be administered oaths;\n(e) Except for the power to issue final decisions on the merits of a claim or\nappeal, to delegate any of its power or authority to the Office of Claims and\nAppeals; and\n(f) Publicize widely the functions and purposes of the board.\n(8) If any appointed board member has a conflict of interest, as contemplated by KRS\n11A.030, involving any matter pending before the board, the secretary of the cabinet\nshall appoint a member of one (1) of the other boards administered by the Office of\nClaims and Appeals as a substitute member. Following appointment, the substitute\nboard member shall serve i n place of the member who has a conflict for all actions\nand votes relevant to that matter.\n(9) Members of the Board of Tax Appeals, Board of Claims, and Crime Victims\nCompensation Board shall receive new member orientation and annual training to\ndiscuss n ew legislation, pertinent court decisions, and board policies and\nprocedures. Members of the Crime Victims Compensation Board shall receive\ntrauma-informed training to understand the challenges faced by victims of crime,\nincluding factors that may result i n the delayed filing of a claim. Members shall\nreceive six (6) hours of training under this subsection within thirty (30) days of\nappointment, and three (3) hours of training each year thereafter. Training pursuant\nto this subsection may be developed in co llaboration with organizations and\nagencies that specialize in victim services and victim advocacy.\n(10) The boards shall meet as often as necessary to perform their statutory\nresponsibilities as outlined in this chapter. A majority of the members of the\ncommission shall constitute a quorum for the transaction of business.\n(11) Immediately following June 29, 2021, the Governor shall review the current board,\ndetermine any members that are no longer qualified, and appoint new members to\nthe board if necessary.","path":["KRS Chapter 49"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=52753","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:09Z","sha256":"7723dd51f199ef1aadaa873e146d0c75c372de50427c7e165a4aacd91921a2c8","source_id":"us-ky","stale":false,"prev":"us-ky/krs-49.010","next":"us-ky/krs-49.030"},"notice":"GroundRules: Original legal text. Not legal advice."}