KRS 133.130: Claims that property erroneously assessed against person other than

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 ha s 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 paym ent 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.