Request By:
Mrs. Ellis A. Merrifield, Clerk
Kentucky Board of Tax Appeals
Capital Plaza Office Tower
Frankfort, Kentucky 40601
Opinion
Opinion By: Robert F. Stephens, Attorney General; By: Martin Glazer, Assistant Attorney General
You ask two questions concerning representation before the board. They are:
"1. Where the county attorney is representing an individual or corporation as attorney in an appeal from the Board of Assessment Appeals to this Board?
"2. Where the Property Valuation Administrator and/or an employee of the Department of Revenue is representing the state and county in an appeal from this Board of Assessment Appeals to this Board, the county attorney either being unable or declining to represent the state and county, and where the Property Valuation Administrator and/or employee of the Department of Revenue is not an attorney?"
As you noted, we wrote in OAG 77-665 that unless the claimant is representing himself, the representative must be an attorney.
Where the county attorney has a conflict and cannot represent the Commonwealth before the board, then the fiscal court or the county attorney pursuant to KRS 133.120(7) should appoint a substitute attorney to do so.
As to question #2, KRS 132.460 requires the PVA to attend all hearings before the Board of Tax Appeals. The purpose there is to have him testify and be examined on the nature of his assessment, etc. It was not meant to make him eligible to act as an attorney in which he asks himself questions and conducts the case for the Commonwealth. However, if he is an attorney, he could do so. If he is not, either the county attorney or a substitute attorney must present the Commonwealth's side of the case.
It appears from your several questions that the present statutory procedure does not appear to be adequate to handle appeals. Since the legislature is now in session, you may wish to consider offering statutory amendments to remedy the situation so that the Board can always have adequate legal representation for the Commonwealth on their appeals.