Kentucky Statutes 49.240 – Effect of final orders of Board of Tax Appeals — Remand to agency — Refund
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(1) The final orders of the Board of Tax Appeals shall be binding upon all parties until changed or modified by the courts of this state. If no appeal to the courts is prosecuted, the final order of the board shall constitute a final determination.
(2) If the board finds that other issues are necessary to a full determination of the controversy, it may remand the whole proceeding to the agency from which the appeal was prosecuted for further determination. The parties may stipulate to the determination of the other issues without remand.
(3) Any changes in ad valorem property tax assessment rolls, tax bills, or the application by any agency of the tax laws of the state shall be in conformity with the board’s final order.
(4) In the case of any appeal, any taxes, interest, or penalty paid but found by the board to be in excess of that legally due shall be ordered refunded to the taxpayer.
Effective: June 29, 2021
History: Amended 2021 Ky. Acts ch. 185, sec. 34, effective June 29, 2021. — Repealed, reenacted, renumbered, and amended 2017 Ky. Acts ch. 74, sec. 24, effective June 29, 2017. — Amended 1996 Ky. Acts ch. 318, sec. 34, effective July
15, 1996 — Created 1964 Ky. Acts ch. 141, sec. 11.
Formerly codified as KRS § 131.365.
(2) If the board finds that other issues are necessary to a full determination of the controversy, it may remand the whole proceeding to the agency from which the appeal was prosecuted for further determination. The parties may stipulate to the determination of the other issues without remand.
Terms Used In Kentucky Statutes 49.240
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Remand: When an appellate court sends a case back to a lower court for further proceedings.
- State: when applied to a part of the United States, includes territories, outlying possessions, and the District of Columbia. See Kentucky Statutes 446.010
(3) Any changes in ad valorem property tax assessment rolls, tax bills, or the application by any agency of the tax laws of the state shall be in conformity with the board’s final order.
(4) In the case of any appeal, any taxes, interest, or penalty paid but found by the board to be in excess of that legally due shall be ordered refunded to the taxpayer.
Effective: June 29, 2021
History: Amended 2021 Ky. Acts ch. 185, sec. 34, effective June 29, 2021. — Repealed, reenacted, renumbered, and amended 2017 Ky. Acts ch. 74, sec. 24, effective June 29, 2017. — Amended 1996 Ky. Acts ch. 318, sec. 34, effective July
15, 1996 — Created 1964 Ky. Acts ch. 141, sec. 11.
Formerly codified as KRS § 131.365.