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131.370 Judicial review of board decisions -- Stay of collection of tax.

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Page 1 of 1 131.370 Judicial review of board decisions -- Stay of collection of tax. (1) Any party aggrieved by any final order of the Kentucky Board of Tax Appeals, except on appeals from a county board of assessment appeals, may appeal to the <br>Franklin Circuit Court or to the Circuit Court of the county in which the party <br>aggrieved resides or conducts his place of business in accordance with KRS Chapter <br>13B. Any final orders entered on the rulings of a county board of assessment <br>appeals may be appealed in like manner to the Circuit Court of the county in which <br>the appeal originated. (2) If the appeal is from an order sustaining a tax assessment, collection of the tax may be stayed by the filing of a supersedeas bond in the manner directed by the Rules of <br>Civil Procedure, or by payment of the tax as provided in KRS 134.580. Effective: July 15, 1996 <br>History: Amended 1996 Ky. Acts ch. 318, sec. 35, effective July 15, 1996. -- Amended 1994 Ky. Acts ch. 65, sec. 21, effective July 15, 1994. -- Amended 1990 Ky. Acts <br>ch. 140, sec. 1, effective July 13, 1990. -- Amended 1978 Ky. Acts ch. 233, sec. 33, <br>effective June 17, 1978. -- Amended 1968 Ky. Acts ch. 152, sec. 99. -- Created 1964 <br>Ky. Acts ch. 141, sec. 12.