49.230 Proceedings before commission public in nature -- Exception -- Appeal procedure
(1) All proceedings before the commission shall be officially reported and all records of proceedings shall be public records, except in cases of appeals of unmined mineral assessments where the records before the commission include information provided to the Department of Revenue by the taxpayer or its lessees, and were generated at the taxpayer's expense. Furthermore, no recorded or transcribed testimony concerning these records shall be considered a public record. Examples of these records would include, but are not limited to, mineral exploration records; photographs; core data information; maps whether acquired for ownership information, for coal seam thickness, for depletion by mining or otherwise; and/or records calculating production or reserves, leased and/or unleased. Neither records containing confidential information nor testimony concerning same shall be disclosed to parties outside the appeals proceedings. A protective order shall be entered and shall remain in effect during the entire appeals process, including appeals to the courts, and thereafter, preventing the parties, their agents and representatives, except the taxpayer, from disclosing the information
(2) The full commission may hear an appeal or assign one (1) of its members or a hearing officer to hear an appeal. The final order in any appeal heard by a single member or a hearing officer shall be made and entered by a majority of the commission
Effective:June 29, 2017 History: Repealed, reenacted, renumbered, and amended 2017 Ky. Acts ch. 74, sec. 23, effective June 29, 2017. -- Amended 2005 Ky. Acts ch. 85, sec. 134, effective June 20, 2005. -- Amended 1996 Ky. Acts ch. 255, sec. 1, effective April 4, 1996; and ch. 318, sec. 33, effective July 15, 1996. -- Amended 1990 Ky. Acts ch. 288, sec. 1, effective July 13, 1990. -- Amended 1972 Ky. Acts ch
316, sec. 1. -- Created 1964 Ky. Acts ch. 141, sec. 9
Formerly codified as KRS 131.355
Copyright ©2024 LegalFix. All rights reserved. LegalFix is not a law firm, is not licensed to practice law, and does not provide legal advice, services, or representation. The information on this website is an overview of the legal plans you can purchase—or that may be provided by your employer as an employee benefit or by your credit union or other membership group as a membership benefit.
LegalFix provides its members with easy access to affordable legal services through a network of independent law firms. LegalFix, its corporate entity, and its officers, directors, employees, agents, and contractors do not provide legal advice, services, or representation—directly or indirectly.
The articles and information on the site are not legal advice and should not be relied upon—they are for information purposes only. You should become a LegalFix member to get legal services from one of our network law firms.
You should not disclose confidential or potentially incriminating information to LegalFix—you should only communicate such information to your network law firm.
The benefits and legal services described in the LegalFix legal plans are not always available in all states or with all plans. See the legal plan Benefit Overview and the more comprehensive legal plan contract during checkout for coverage details in your state.
Use of this website, the purchase of legal plans, and access to the LegalFix networks of law firms are subject to the LegalFix Terms of Service and Privacy Policy.