Department of Revenue v. Bederman

WADDILL, Commissioner.

The Kentucky Department of Revenue (hereinafter referred to as department) has asked this court to review an order of the Franklin Circuit Court dismissing its attempted appeal from an order of the Kentucky Board of Tax Appeals (hereinafter called board). The order of dismissal was predicated in part on the fact that the hoard was not made a party to the appeal. The governing rule, in an administrative proceeding where the right of appeal is conferred by statute, is that strict compliance with its provisions is required. Roberts v. Watts, Ky., 258 S.W.2d 513.

The…