{"data":{"id":"us-ky/krs-49.220","jurisdiction":"us-ky","citation":"KRS 49.220","heading":"Exclusive jurisdiction of Board of Tax Appeals -- Notice of rulings of","body":"revenue and taxation agencies -- Appeals to board -- Procedure.\n(1) The Board of Tax Appeals is vested with exclusive jurisdiction to hear and\ndetermine appeals from final rulings, orders, and determinations of any revenue and\ntaxation agency affecting revenue and taxation. Administrative hearings before the\nboard shall be de novo and conducted in accordance with KRS Chapter 13B and\nadministrative regulations promulgated by the board.\n(2) Any revenue and taxation agency charged with the administration of any taxing or\nlicensing measure which is under the jurisdiction of the board shall mail by certified\nmail notice of its ruling, order, or determination within three (3) worki ng days from\nthe date of the decision.\n(3) Any party aggrieved by any ruling, order, or determination of any revenue and\ntaxation agency charged with the administration of any taxing or licensing measure\nmay prosecute an appeal to the board by filing a com plaint or petition of appeal\nbefore the board within thirty (30) days from the date of the mailing of the agency's\nruling, order, or determination.\n(4) If the Department of Revenue is aggrieved by the decision of any county board of\nassessment appeals on a n assessment recommended by the department and\nprosecutes an appeal to the board as authorized in subsection (3) of this section, the\ncommissioner of revenue shall, within twenty (20) days, certify in writing to the\nboard the assessment recommended.\n(5) The board shall immediately forward copies of the certification to the parties to the\nappeal. The assessed value shall be prima facie evidence of the value at which the\nproperty should be assessed.","path":["KRS Chapter 49"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=51470","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:10Z","sha256":"8316fad47576805bdbbd11c6f67f461c7ec717872189460f0cae48011e33fe57","source_id":"us-ky","stale":false,"prev":"us-ky/krs-49.210","next":"us-ky/krs-49.230"},"notice":"GroundRules: Original legal text. Not legal advice."}