Kentucky Revised Statutes

Ky. Rev. Stat. § 49.250 (2026)

Judicial review of final orders of Board of Tax Appeals -- Stay of collection

✓ current as of May 2026

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of tax. (1) Any party aggrieved by any final order of the Board of Tax Appeals, except on appeals from a county board of assessment appeals, may appeal to the Franklin Circuit Court or to the Circuit Court of the county in which the party aggrieved resides or conducts his place of business in accordance with KRS Chapter 13B. Any final orders entered on the rulings of a county board of assessment appeals may be appealed in like manner to the Circuit Court of the county in which the appeal originated. (2) If the appeal is from an order sustaining a tax assessment, collection of the tax shall be stayed by the filing of a petition or an appeal to any court. Full payment of the tax or a supersedeas bond is not required to appeal an order sustaining a tax assessment. Effective: June 29, 2021 History: Amended 2021 Ky. Acts ch. 185, sec. 35, effective June 29, 2021. -- Amended 2018 Ky. Acts ch. 171, sec. 101, effective April 14, 2018; and ch. 207, sec. 101, effective April 27, 2018. -- Repealed, reenacted, renumbered, and amended 2017 Ky. Acts ch. 74, sec. 25, effective June 29, 2017. -- 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 ch. 140, sec. 1, effective July 13, 1990. -- Amended 1978 Ky. Acts ch. 233, sec. 33, effective June 17, 1978. -- Amended 1968 Ky. Acts ch. 152, sec. 99. -- Created 1964 Ky. Acts ch. 141, sec. 12. Formerly codified as KRS 131.370.

Notes of Decisions

Cited in 5 cases (5 in the last 5 years), 2021–2025 · leading case: Jack Hurst v. Nelson Cnty. Pva (Ky. Ct. App. 2025).

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Jack Hurst v. Nelson Cnty. Pva (Ky. Ct. App. 2025). · cites it 2× “Here, as the PVA correctly noted in its motion to dismiss, appeals from final orders of the KBTA are governed by KRS 49.250, which provides in relevant part: -5- (1) Any party aggrieved by any final order of the Board of Tax Appeals, except on appeals from a county board of…”

Century Aluminum of Kentucky, Gp v. Dep't of Revenue, Fin. & Admin. Cabinet Commonwealth of Kentucky (Ky. Ct. App. 2021). “The Department appealed the Commission’s final order to the Franklin Circuit Court, pursuant to KRS Chapter 13B and KRS 49.250. On February 3, 2020, the circuit court reversed the Commission’s final order, finding the items were not exempt from the sales and use tax under KRS…”

Bill Dunn, McCracken Cnty. Prop. Valuation Adm'r v. Solomon Found. (Ky. Ct. App. 2023). “TSF owned the property but did not occupy it. Having been denied the exemption, TSF was “aggrieved” by the KBTA decision.”

Lowe's Home Centers, LLC v. Floyd Arnold, Montgomery Cnty. Prop. Valuation Adm'r (Ky. Ct. App. 2025). “Lowe’s sought review of the Board’s decision in the Montgomery Circuit Court, pursuant to KRS 49.250 and KRS 13B.140. After reviewing the evidence, the Circuit Court concluded that the Board’s rejection of Fried’s valuation and its acceptance of Mays’ valuation was supported by…”

Rent-A-Ctr. East, Inc. v. Dep't of Revenue, Fin. & Admin. Cabinet, Commonwealth of Kentucky (Ky. Ct. App. 2025). “KRS 49.250; KRS 13B.140. In the petition, the Department of Revenue asserted that the Board erroneously determined that household goods owned by Rent-A-Center and located in customers’ homes qualified to be taxed at the inventory rate set forth in KRS 132.”

— Ky. Rev. Stat. § 49.250(1) — 1 case

Jack Hurst v. Nelson Cnty. Pva (Ky. Ct. App. 2025). “Here, as the PVA correctly noted in its motion to dismiss, appeals from final orders of the KBTA are governed by KRS 49.250, which provides in relevant part: -5- (1) Any party aggrieved by any final order of the Board of Tax Appeals, except on appeals from a county board of…”

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