It's A New Day in Kentucky

As most taxpayers are aware, the make-up of the Kentucky Board of Tax Appeals (the "Board") changed following the election of Governor Matt Bevin last fall. In April, Chairman Marcus Carey and Board member Carlo Wessels were appointed to replace former Chairman Cecil Dunn and Board member Lindy Karns.  Board member Jessica Burke was later appointed to replace former Board member Lanola Parsons.  The "new" Board, consisting of Chairman Carey, Mr. Wessels, and Ms. Burke, recently rejected a recommended decision prepared by a former board member acting as a hearing officer.¹  The recommended decision was a holding in favor of the Kentucky Department of Revenue (the "Department").  Instead, the Board found in favor of the taxpayers, Rent-a-Center East, Inc. and Rent-Way, Inc.