State Codes and Statutes

State Codes and Statutes

Statutes > Kentucky > 131-00 > 355

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131.355 Proceedings before board public in nature -- Exception -- Appeal procedure. (1) All proceedings before the board shall be officially reported and all records of proceedings shall be public records, except in cases of appeals of unmined mineral <br>assessments where the records before the board include information provided to the <br>Department of Revenue by the taxpayer or its lessees, and were generated at the <br>taxpayer's expense. Furthermore, no recorded or transcribed testimony concerning <br>these records shall be considered a public record. Examples of these records would <br>include, but are not limited to, mineral exploration records; photographs; core data <br>information; maps whether acquired for ownership information, for coal seam <br>thickness, for depletion by mining or otherwise; and/or records calculating <br>production or reserves, leased and/or unleased. Neither records containing <br>confidential information nor testimony concerning same shall be disclosed to parties <br>outside the appeals proceedings. A protective order shall be entered and shall <br>remain in effect during the entire appeals process, including appeals to the courts, <br>and thereafter, preventing the parties, their agents and representatives, except the <br>taxpayer, from disclosing the information. (2) All appeals to the Kentucky Board of Tax Appeals shall be heard by the full board, but one (1) member or a hearing officer may be authorized to hear an individual <br>appeal. The final order in any appeal heard by a single member or a hearing officer <br>shall be made and entered by a majority of the board. Effective: June 20, 2005 <br>History: 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 <br>July 15, 1996. -- Amended 1990 Ky. Acts ch. 288, sec. 1, effective July 13, 1990. -- <br>Amended 1972 Ky. Acts ch. 316, sec. 1. -- Created 1964 Ky. Acts ch. 141, sec. 9.