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.