Ky. Rev. Stat. » Chapter 131
Kentucky Revised Statutes

Ky. Rev. Stat. § 131.120 (2026)

Repealed, 1964

✓ current as of May 2026
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Catchline at repeal: Appeal to Franklin circuit court from commission. History: Repealed 1964 Ky. Acts ch. 141, sec. 39. -- Amended 1962 Ky. Acts ch. 56, sec. 1. -- Amended 1960 Ky. Acts ch. 186, Art. I, secs. 31 and 32. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4114h-5, 4114h-6.

Notes of Decisions
Cited in 12 cases, 1942–1971 · leading case: Dep't of Revenue v. Jack Cole Co., 474 S.W.2d 70 (Ky. Ct. App. 1971).
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Dep't of Revenue v. Jack Cole Co., 474 S.W.2d 70 (Ky. Ct. App. 1971). · cites it 2× “After an adverse decision, they appealed to the Franklin Circuit Court under KRS 131.120. ' It so happened that the Ashland Oil & Refining Company had refused to pay the special fuels tax, and shortly after ap-pellees’ appeals were taken, Ashland filed a similar appeal in the…”
Ballard Cnty. v. Citizens State Bank of Wickliffe, 261 S.W.2d 420 (Ky. Ct. App. 1953). · cites it 2× “110 and in KRS 131.120.?’ This must be read with the provision in KRS 133.”
Reeves v. Fid. Columbia Trust Co., Etc., 169 S.W.2d 621 (Ky. Ct. App. 1942). “, 4114h-5, 4114h-6, KRS 131.120, directed retaxation, holding that under the proviso the trust estate should be taxed at the rates fixed by the 1924 Act.”
Bobinchuck v. Levitch, 380 S.W.2d 233 (Ky. Ct. App. 1964). “KRS 131.120. The statutes provide that the Public Service Commission may regulate the rates and services of any utility furnishing services to a city.”
Hahn v. Allphin, 282 S.W.2d 824 (Ky. Ct. App. 1955). · cites it 2× “Hahn appealed from the decision of the Kentucky Tax Commission to the Franklin Circuit Court, under KRS 131.120, asserting as one ground of error the inadequacy of the evidence to sustain the decision.”
Commonwealth v. Van Meter, 190 S.W.2d 668 (Ky. Ct. App. 1945). · cites it 2× “? (b) Did the Clark circuit court have jurisdiction to entertain the action? We shall consider the questions in the inverse order of their statement.”
Cook v. Citizens State Bank of Wickliffe, 304 S.W.2d 931 (Ky. Ct. App. 1957). “The appellants argue that the term “as provided by law” refers to the general provisions of KRS 131.120 and 131.125. Those statutes relate to appeals from decisions of the Tax Commission in matters of assessments which it is authorized to make initially and the appeal must be to…”
Koehler v. Commonwealth ex rel. Luckett, 432 S.W.2d 397 (Ky. Ct. App. 1968). “110 and KRS 131.120. See KRS 131.125(1) which we quote: “Unless otherwise specifically provided by law, no appeal from or review of any ruling, order or finding of the Department of Revenue or of the Kentucky Tax Commission shall be allowed except in the manner and subject to…”
Reeves v. Jefferson Cnty., 245 S.W.2d 606 (Ky. Ct. App. 1951). “110(2) refers to “Any taxpayer who has been assessed” and KRS 131.120 (1) refers to “* * * an aggrieved taxpayer”.”
Fontaine v. Dep't of Fin., 249 S.W.2d 799 (Ky. Ct. App. 1952). “Within the fifteen day appeal period following his failure to obtain relief from the Kentucky Tax Commission, he appealed to the Franklin Circuit Court as permitted by KRS 131.120, but did not make the Department of Revenue or the Kentucky Tax Commission parties to the suit…”
Harlan Cnty. Bd. of Supervisors ex rel. Comm'r, Dep't of Revenue v. Hill, 382 S.W.2d 859 (Ky. Ct. App. 1964). · cites it 2× “” KRS 131.120(1) was repealed and KRS 133.120(4) was amended by the 1964 Legislature, effective July 1, 1964, but the amendment states: “The right to appeal any order of the Kentucky Tax Commission entered on or before June 30, 1964, is preserved to any aggrieved party in the…”
Fields v. Reeves, 234 S.W.2d 661 (Ky. Ct. App. 1950). · cites it 3× “Within 15 days, the time provided by KRS 131.120 (1), appellant filed an appeal in the Franklin Circuit Court on May 6, 1949, naming H.”
— Ky. Rev. Stat. § 131.120(1) — 2 cases
Commonwealth v. Van Meter, 190 S.W.2d 668 (Ky. Ct. App. 1945). “? (b) Did the Clark circuit court have jurisdiction to entertain the action? We shall consider the questions in the inverse order of their statement.”
Harlan Cnty. Bd. of Supervisors ex rel. Comm'r, Dep't of Revenue v. Hill, 382 S.W.2d 859 (Ky. Ct. App. 1964). “” KRS 131.120(1) was repealed and KRS 133.120(4) was amended by the 1964 Legislature, effective July 1, 1964, but the amendment states: “The right to appeal any order of the Kentucky Tax Commission entered on or before June 30, 1964, is preserved to any aggrieved party in the…”
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