ZEIGLER COAL CO. v. COM., DEPT. OF REVENUE


691 S.W.2d 216 (1985)

ZEIGLER COAL COMPANY, Appellant, v. COMMONWEALTH of Kentucky, DEPARTMENT OF REVENUE, Robert H. Allphin, Commissioner of Revenue, Appellees.

Court of Appeals of Kentucky.

Rehearing Denied April 5, 1985.

Discretionary Review Denied and Opinion Ordered Published by Supreme Court June 26, 1985.


Attorney(s) appearing for the Case

William E. Scent, Keith, Scent & Scent, Hopkinsville, for appellant.

Nathan Goldman, Legal Services Section, Frankfort, for appellees.

Before HAYES, C.J., and COMBS and WILHOIT, JJ.


COMBS, Judge.

Taxpayer seeks reversal of a judgment of the Franklin Circuit Court which held that the Department of Revenue tax assessment is final, due and owing.

After taxpayer received notice of a tax lien placed on its Kentucky property, it sought administrative review of the assessment. The Department refused to review the assessment because no protest was filed within 30 days following the notice of tax assessment. See KRS 131.110(1).

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