{"data":{"id":"us-ky/krs-49.230","jurisdiction":"us-ky","citation":"KRS 49.230","heading":"Official records of proceedings of Board of Tax Appeals public in nature --","body":"Exception -- Appeal procedure.\n(1) The Board of Tax Appeals shall maintain the official record of the appeal, including\nevidence entered into the record at a hearing on the appeal, and the final action\ntaken on each appeal. All records of proceedings shall be public records, except in\ncases of appeals of unmined mineral assessments where the records before the\nboard include information provided to the Department of Revenu e by the taxpayer\nor its lessees, and were generated at the taxpayer's expense. Furthermore, no\nrecorded or transcribed testimony concerning these records shall be considered a\npublic record. Examples of these records would include, but are not limited to,\nmineral exploration records; photographs; core data information; maps whether\nacquired for ownership information, for coal seam thickness, for depletion by\nmining or otherwise; and/or records calculating production or reserves, leased\nand/or unleased. Neither records containing confidential information nor testimony\nconcerning same shall be disclosed to parties outside the appeals proceedings. A\nprotective order shall be entered and shall remain in effect during the entire appeals\nprocess, including appeals to the courts, and thereafter, preventing the parties, their\nagents and representatives, except the taxpayer, from disclosing the information.\n(2) The full board may hear an appeal or assign one (1) of its members or a hearing\nofficer to hear an appeal. The final order in any appeal heard by a single member or\na hearing officer shall be made and entered by a majority of the board. In any appeal\nreferred to a hearing officer or one (1) member, the hearing officer or member shall\ntender a recommended order to the full board. The final order in any appeal heard\nby a single member or hearing officer shall be made and entered by a majority of the\nboard.\n(3) In cases heard by the full board, the board may request that a hearing officer assist\nthe board with the following:\n(a) Hear discovery issues and disputes prior to a scheduled hearing;\n(b) Receive evidence on behalf of the board during the prehearing phase in a\nparticular case;\n(c) Make interlocutory rulings affecting the competency, relevancy, and\nmateriality of the evidence about to be presented and upon motions presented\nduring the taking of evidence as will expedite the preparation of the case;\n(d) Draft the final order as directed by the board; and\n(e) Perform any other duties assigned.","path":["KRS Chapter 49"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=51471","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:10Z","sha256":"b0dcd21e0e9c2f7510cfe14ca8e1ec90289b91a949a341f01746a4bf1bf9b623","source_id":"us-ky","stale":false,"prev":"us-ky/krs-49.220","next":"us-ky/krs-49.240"},"notice":"GroundRules: Original legal text. Not legal advice."}