Ky. Rev. Stat. § 133.130

Claims that property erroneously assessed against person other than

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owner -- Submission of evidence -- Protest to department. (1) Any person claiming to be erroneously charged with any tax upon property not owned by the person may, after the person has received notice of the same by demand made upon the person to pay the tax, offer evidence in support of the complaint to the property valuation administrator of the county in which the assessment was made, or to the department if the assessment was made by the department. If the property valuation administrator or the department finds that the person was not the owner of the property assessed, the property valuation administrator or the department may correct the same by releasing the person from the payment of the tax, and shall assess the property immediately against the rightful owner. (2) A protest may be made to the department under the provisions of KRS 131.110 from any action of the property valuation administrator or the department made under this section or under KRS 133.110. Effective: April 23, 2012 History: Amended 2012 Ky. Acts ch. 161, sec. 10, effective April 23, 2012. -- Amended 2005 Ky. Acts ch. 85, sec. 234, effective June 20, 2005. -- Amended 1992 Ky. Acts ch. 263, sec. 7, effective July 14, 1992. -- Amended 1978 Ky. Acts ch. 384, sec. 266, effective June 17, 1978. -- Amended 1976 (1st Extra. Sess.) Ky. Acts ch. 14, sec. 147, effective January 2, 1978. -- Amended 1974 Ky. Acts ch. 326, sec. 8. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4250.

Notes of Decisions

Cited in 4 cases, 1955–2013 · leading case: Department of Revenue, Finance & Administration Cabinet v. Cox Interior, Inc.

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Department of Revenue, Finance & Administration Cabinet v. Cox Interior, Inc. (2013) ky · cites it 2× “110 and KRS 133.130, respectively, are provisions that offer the appropriate administrative remedies.”

Allphin v. Butler (1981) ky · cites it 2× “KRS 133.130(1). E. This inspection period begins on the fourth Monday in May and runs for twelve days.”

Fannin v. Davis (1964) kyctapp “Since KRS 133.130 vests in the county court (our emphasis) exclusive authority to exonerate erroneous assessments, any orders of the fiscal court seeking to accomplish this result were null and void.”

Commonwealth ex rel. Allphin v. Heaven Hill Distilleries, Inc. (1955) kyctapp · cites it 2× “Upon discovering that the whiskey was worthless, the distillery commenced a proceeding, in the county court, under KRS 133.130(1), seeking to be exonerated from the taxes that .”

— Ky. Rev. Stat. § 133.130(1) — 2 cases

Allphin v. Butler (1981) ky “KRS 133.130(1). E. This inspection period begins on the fourth Monday in May and runs for twelve days.”

Commonwealth ex rel. Allphin v. Heaven Hill Distilleries, Inc. (1955) kyctapp “Upon discovering that the whiskey was worthless, the distillery commenced a proceeding, in the county court, under KRS 133.130(1), seeking to be exonerated from the taxes that .”

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