{"data":{"id":"us-ky/krs-133.200","jurisdiction":"us-ky","citation":"KRS 133.200","heading":"Payment of costs in action by state to increase assessment -- When","body":"refunded.\n(1) In proceedings brought by the state, or by the state on relation of some officer\nauthorized to bring the proceeding, to set aside any order or judgment of a court\nassessing for taxes for state, county, school or other taxing district purposes any\nproperty or omitted property, on the ground of inadequacy of valuation, mistake,\nfraud, or on any other ground, and to cause a larger assessment to be adjudged, the\ncommissioner of revenue may direct the drawing of warrants on the State Treasurer\nto pay from time to time such court costs and reasonable expenses as may be\nincurred on behalf of the state, including the cost of taking and filing depositions\nand witnesses' fees, and the payment of official court reporters for services and for a\ncopy of the testimony or depositions.\n(2) If the state is successful in the proceedings, and the costs of the action are collected,\nthe costs advanced by the state shall be repaid into the State Treasury.","path":["KRS Chapter 133"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28355","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:25Z","sha256":"9ae34fe669416e9e52a2fc4a7aab3a71e31a239257bf49b083859f2bd6595dac","source_id":"us-ky","stale":false,"prev":"us-ky/krs-133.190","next":"us-ky/krs-133.210"},"notice":"GroundRules: Original legal text. Not legal advice."}