802 KAR 1:010. Hearing procedures.
RELATES TO: KRS Chapter 13B, 131.340,
131.355, 131.365, 131.370, 133.130(10)
STATUTORY AUTHORITY: KRS 13B.170, 131.
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
to establish procedures for appeals to the Kentucky Board of Tax Appeals. This
administrative regulation supplements the provisions of KRS 131.310 through
131.370, 133.120(10) and Chapter 13B.
Section 1. Definition. "Board"
means Kentucky Board of Tax Appeals.
Section 2. Formal Administrative
Hearings. In accordance with KRS 131.340 and Chapter 13B, an aggrieved party may
petition the board for a formal hearing in accordance with KRS Chapter 13B.
(1) A petition shall:
(a) Be in writing;
(b) Be signed by the petitioner;
(c) Be styled "Petition of Appeal";
(d) Be filed in person or mailed by
certified mail, return receipt requested, to the Kentucky Board of Tax Appeals
and received by the board within thirty (30) days of the date of issuance of
the final ruling, order, or determination of the agency of state or county
government that is the subject of the appeal; and
(e) Contain a statement of all relevant
issues of fact and law.
(2) Filing by facsimile or other
electronic means shall not be accepted.
(3) The appealing party shall file:
(a) An original and four (4) copies of
the Petition of Appeal; and
(b) Five (5) copies of the county board of
assessment’s final ruling, order, or determination.
(3) If a party who appeals fails to
comply with any part of subsections (1), (2), (3), or (4) of this section, the
board or the hearing officer may:
(a) Dismiss the appeal for failure to
(b) If the appeal is timely filed, notify
the appealing party of deficiencies and allow the appealing party fifteen (15)
days to amend the petition.
(5) Upon receiving a Petition of Appeal,
the Kentucky Board of Tax Appeals shall provide notice to the appellee that a
Petition of Appeal has been filed. The appellee or his attorney shall file an
entry of appearance within thirty (30) days of the date of the notice.
Section 3. Representation in Proceedings
Before the Board. (1) If the appeal is by an individual, the individual whose
tax liability is at issue shall appear and represent himself of herself or
engage legal counsel to provide representation.
(2) An individual who is not an attorney
shall not be permitted to represent any other individual or legal entity who is
a party to an appeal.
(3) In accordance with Supreme Court Rule
3.020, if the appealing party is a corporation, joint venture, partnership,
LLC, estate, or any entity other than an individual as identified in Section
3(1) of this administrative regulation, the entity shall be represented by an
attorney on all matters before the board, including the filing of the Petition
(4) An attorney admitted to practice in
another state, but not in the Commonwealth of Kentucky, shall be permitted to
represent a party before the board if the attorney complies with Supreme Court
Section 4. Discovery. (1) Discovery may
be obtained without prior order of the board or hearing officer pursuant to
Kentucky Rules of Civil Procedure 30, 31, 33, 34, and 36, as amended.
(2) The board or hearing officer may
deny, limit, or require discovery.
(3) Sanctions. If a party fails to obey
an order regarding discovery, the board or hearing officer may order that the:
(a) Matters that the requesting party was
seeking to establish through discovery shall be taken as having been
established for the purposes of the hearing;
(b) Noncomplying party shall be
prohibited from introducing related documents or testimony at the hearing; or
(c) Appeal be dismissed or relief be
granted as requested by the opposing party.
(4) A response to discovery under
subsection (1) of this section shall not be filed with the board unless
required by an order of the board or hearing officer.
Section 5. Subpoenas. Upon good cause
shown, the board or hearing officer shall issue a subpoena to any party upon
request, provided that the request for subpoena shall be received by the board
or hearing officer at least sixty (60) days prior to the hearing.
Section 6. Prehearing Filings. At least
thirty (30) days prior to the hearing, a party shall file with the board or
hearing officer the following:
(1) An original and four (4) copies of a
prehearing summary that contains the following:
(a) A summary of the party’s position on
any issue of fact in dispute;
(b) A summary of the party’s position on
any issue of law raised by the appeal;
(c) A written statement of facts to which
the party agrees and any facts which a party does not dispute;
(d) A list of the names, addresses, and
phone numbers (if known) of all witnesses which the party expects to call to
testify as a witness at the hearing; and
(e) A copy of all exhibits which the
party intends to introduce at the hearing;
(2) Proposed findings of fact and
conclusions of law; and
(3) A proposed final order if the appeal
is heard by the board, or a proposed recommended order if the appeal is heard
by a hearing officer.
Section 7. Briefs. (1) A party shall file
with the board or hearing officer any brief required by order of the board or
hearing officer. If the board or hearing officer has not issued an order pertaining
to briefs, then a party may file an original and four (4) copies of a brief.
(2) The board or hearing officer may
require a party to file a post-hearing brief or to supplement at any time a
brief already filed, to assist in adjudicating the hearing
(3) A brief shall be typewritten or hand
printed. A photocopy shall be accepted. A copy of a brief shall be clearly
legible and double spaced, except for quotations, on paper eight and one-half
(81/2) inches wide and eleven (11) inches long, with margins of not less than
one (1) inch and a font size of not less than twelve (12) point. A brief shall
include a copy of any legal authority relied upon in the brief, unless this
requirement is specifically waived by the board or hearing officer.
Section 8. Motions, Responsive Pleadings,
and Time Computation. (1) A party shall file an original and four (4) copies of
all pleadings or motions with the board or hearing officer.
(2) Any other party affected by a motion
or pleading may file an original and four (4) copies of a response to the
motion or pleading within fifteen (15) days from the date on which the motion
or pleading was originally served upon all parties to the appeal.
(3) A moving party may file an original
and four (4) copies of a reply to another party’s response within fifteen (15) days
from the date the response was served. No other replies or responses shall be
filed, unless prior approval is granted by the board or hearing officer.
Section 9. Notice of Motions and
Pleadings. Any party who files a motion or pleading shall serve all other
parties to the appeal a copy of the motion or pleading. A motion or pleading shall
be accompanied by a certification that a copy has been served on each
Section 10. Summary Disposition. At any
time after a proceeding has begun, a party may move for a summary disposition
of the whole or a part of the proceeding, in which event the following procedure
(1) The moving party shall assert that
there are no disputed material facts as to one or more of the issues before the
board or hearing officer. The moving party shall include in its motion a
statement specifying which material facts are undisputed. A material undisputed
fact may be submitted to the board or hearing officer through affidavits or
responses made by another party to any discovery request, including answers to
interrogatories, admissions, and depositions. Facts stated in the original
petition or appeal, as well as any documents or exhibits attached to the petition,
may be relied upon as undisputed material facts by the appellee.
(2) The moving party shall state that any
issue before the board or hearing officer for which summary disposition is
sought is a matter of legal, and not factual, interpretation. The moving party
shall submit a copy of any legal authority which supports the moving party’s
position on any legal issue before the board or hearing officer.
(3) Within twenty (20) days after a party
moves for summary disposition and complies with the requirements set forth in
Section 9(1) and (2) of this administrative regulation, any other party may submit
to the board or hearing officer:
(a) An acknowledgment that there are no
disputed material facts or any affidavit or response to discovery that shows
the material facts to be in dispute; and
(b) All legal authorities which support
the opposing party’s position on any legal issue.
(4) Failure of a nonmoving party to
respond within twenty (20) days to the motion for summary disposition or to
request additional time to respond to the motion, shall result in the board or
hearing officer assuming there are no factual issues before it to be considered
in deciding the legal issues. If the nonmoving party files a response to the
motion for summary disposition, the moving part shall have ten (10) days to
file a reply to the response.
(5) The board or hearing officer may
grant a motion for summary disposition in whole or in part. If the board or
hearing officer grants a summary disposition as to one (1) or more issues, but
not all issues, then the remaining issues shall be heard by the board or
hearing officer in accordance with this administrative regulation and KRS Chapter
Section 11. Time. KRS 446.030 shall apply
to computation of time under this administrative regulation. (KTA-1; 1 Ky.R. 47; eff. 10-2-74; Am. 3 Ky.R.
398; eff. 12-1-76; 4 Ky.R. 456; eff. 7-5-78; 12 Ky.R. 1760; eff. 6-10-86; 25
Ky.R. 434; 880; 26 Ky.R. 612; eff. 8-26-99; 2202; 3217; 4164; eff. 7-6-2007.)