MONUMENTAL LIFE INS. CO. v. THE DEPT OF REVENUE
GOVERNMENT: Agency required to provide a complete and orderly official record for review
PANEL: HENRY PRESIDING; BUCKINGHAM CONCURS; THOMPSON DISSENTS BY SEP. OP.
DATE RENDERED: 6/27/2008
This matter came before the COA upon Monumental Life Insurance Company’s motion to remand the administrative record to the Kentucky Board of Tax Appeals (KBTA) for proper organization and indexing. While it is generally appellant’s responsibility to ensure an adequate record for judicial review, the statutory duty of an administrative agency to provide a complete and orderly official record is manifestly paramount. Here, the KBTA failed to create and maintain an official record as mandated by KRS 13B.130.
KRS 13B.130 explicitly requires an administrative agency to keep an “official record” comprised of specific documents and materials. By expressly mandating such an official record, the General Assembly clearly intended that the record be organized in a manner readily capable of review. To hold otherwise would render hollow the statutory mandate to keep an official record.
Digested by Michael Stevens