{"data":{"id":"us-ky/krs-49.250","jurisdiction":"us-ky","citation":"KRS 49.250","heading":"Judicial review of final orders of Board of Tax Appeals -- Stay of collection","body":"of tax.\n(1) Any party aggrieved by any final order of the Board of Tax Appeals, except on\nappeals from a county board of assessment appeals, may appeal to the Fran klin\nCircuit Court or to the Circuit Court of the county in which the party aggrieved\nresides or conducts his place of business in accordance with KRS Chapter 13B. Any\nfinal orders entered on the rulings of a county board of assessment appeals may be\nappealed in like manner to the Circuit Court of the county in which the appeal\noriginated.\n(2) If the appeal is from an order sustaining a tax assessment, collection of the tax shall\nbe stayed by the filing of a petition or an appeal to any court. Full payment of the\ntax or a supersedeas bond is not required to appeal an order sustaining a tax\nassessment.","path":["KRS Chapter 49"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=51473","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:10Z","sha256":"d43cdb02804f4dbeb4534669491bac36b44b89b7eaa433162cde59ae2ac598a4","source_id":"us-ky","stale":false,"prev":"us-ky/krs-49.240","next":"us-ky/krs-49.260"},"notice":"GroundRules: Original legal text. Not legal advice."}