Finance and Administration Cabinet is Reorganized
On June 6, 2008, Governor Steven L. Beshear issued Executive Order 2008-506 Relating to the Reorganization of the Finance and Administration Cabinet (“Finance Cabinet”) which became effective June 16, 2008. The changes made by the Order to the internal organization of the Department of Revenue (“Revenue”) and the Finance Cabinet’s Office of the Secretary are described below.
The Order made several structural changes within Revenue with the stated purpose of allowing more effective administration of tax policy, collections, and the provision of services to the Commonwealth and its citizens. One of these changes was the creation of a new Security and Disclosure Branch within Revenue’s Office of the Commissioner. Significantly, the Order moved Protest Resolution (formerly under the Office of Legal Services for Revenue within the Office of General Counsel in the Finance Cabinet) to the Division of Collections within the Office of Processing and Enforcing. The Order moved the four Sections of the Protest Resolution Branch that previously existed intact; these include the Corporate income Tax Section, the Sales and Use Tax Section, the Severance and Miscellaneous Tax Section, and the Property Tax Section.
The Order also reorganized Revenue’s Office of Property Valuation (“Property Valuation”). It moved the Property Valuation Administration Administrative Support Branch from the Office of the Controller to Property Valuation. It abolished the Division of Local Valuation, the Division of State Valuation, and the Division of Minerals Taxation and GIS Services. All three of the former Divisions are now Branches within Property Valuation. Each Branch will contain Sections with the same names and functions as “Branches” that existed prior to the restructuring. For example, the Education Branch of the Division of Local Valuation is now the Education Section of the Branch of Local Valuation.