{"data":{"id":"us-ky/krs-133.130","jurisdiction":"us-ky","citation":"KRS 133.130","heading":"Claims that property erroneously assessed against person other than","body":"owner -- Submission of evidence -- Protest to department.\n(1) Any person claiming to be erroneously charged with any tax upon property not\nowned by the person may, after the person ha s received notice of the same by\ndemand made upon the person to pay the tax, offer evidence in support of the\ncomplaint to the property valuation administrator of the county in which the\nassessment was made, or to the department if the assessment was made by the\ndepartment. If the property valuation administrator or the department finds that the\nperson was not the owner of the property assessed, the property valuation\nadministrator or the department may correct the same by releasing the person from\nthe paym ent of the tax, and shall assess the property immediately against the\nrightful owner.\n(2) A protest may be made to the department under the provisions of KRS 131.110\nfrom any action of the property valuation administrator or the department made\nunder this section or under KRS 133.110.","path":["KRS Chapter 133"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=40087","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:25Z","sha256":"dc8ea372776d972912e74259f849ac0d9ffb58a3f73c2b54246800c8f0ca27a7","source_id":"us-ky","stale":false,"prev":"us-ky/krs-133.125","next":"us-ky/krs-133.140"},"notice":"GroundRules: Original legal text. Not legal advice."}