KRS 133.200: Payment of costs in action by state to increase assessment -- When

refunded.

(1) In proceedings brought by the state, or by the state on relation of some officer

authorized to bring the proceeding, to set aside any order or judgment of a court

assessing for taxes for state, county, school or other taxing district purposes any

property or omitted property, on the ground of inadequacy of valuation, mistake,

fraud, or on any other ground, and to cause a larger assessment to be adjudged, the

commissioner of revenue may direct the drawing of warrants on the State Treasurer

to pay from time to time such court costs and reasonable expenses as may be

incurred on behalf of the state, including the cost of taking and filing depositions

and witnesses' fees, and the payment of official court reporters for services and for a

copy of the testimony or depositions.

(2) If the state is successful in the proceedings, and the costs of the action are collected,

the costs advanced by the state shall be repaid into the State Treasury.