(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.

Terms Used In Kentucky Statutes 133.130

  • Action: includes all proceedings in any court of this state. See Kentucky Statutes 446.010
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Department: means the Department of Revenue. See Kentucky Statutes 133.010
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Owner: when applied to any animal, means any person having a property interest in such animal. See Kentucky Statutes 446.010

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.