Final orders are individual case decisions administered by the Kentucky Board of Tax Appeals (KBTA). Decisions originate from board hearings of tax oriented cases. The three-member board instructs each party to present its respective case. The board then makes a final decision.

The Appellant (party initiating the appeal) and the Appellee (party defending the assessment) may agree or settle the case before a hearing. An order is then issued to state the parties have reached a settlement. The Appellant may withdraw the appeal or request the appeal be dismissed.
The board issues a final order for every case. This final order is kept as a permanent record by the KBTA.