The Kentucky Board of Tax Appeals (KBTA) provides an independent, impartial and neutral forum for hearing and resolving disputes on tax issues in a timely, cost-effective alternative to the court system.
In order to ensure impartial decision making, the KBTA is organized under the Public Protection Cabinet and is completely independent of any of the taxing authorities that may appear before the board.
Statutory Authority: KRS 13B.170, 131. 340(1)
Necessity, Function and Conformity: KRS 13B.170 authorizes the Kentucky Board of Tax Appeals to promulgate administrative regulations that are necessary to carry out the provisions of KRS Chapter 13B. This administrative regulation supplements the provisions of KRS 131.310 through 131.370, 133.120 and Chapter 13B.
In accordance with Supreme Court Rule 3.020, if the appealing party is a corporation, trust, estate, partnership, joint venture, LLC, or any other artificial legal entity, the entity must be represented by an attorney on all matters before the board, including the filing of the petition of the appeal. If the petition of appeal is filed by a non-attorney representative for the legal entity, the appeal may be dismissed.