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COM., REVENUE CABINET v. LIBERTY NAT.

No. 92-CA-0509-MR.

858 S.W.2d 199 (1993)

COMMONWEALTH of Kentucky, REVENUE CABINET, Appellant, v. LIBERTY NATIONAL BANK OF LEXINGTON, Appellee.

Court of Appeals of Kentucky.

Discretionary Review Denied by Supreme Court August 25, 1993.

Attorney(s) appearing for the Case

Chris Gorman, Atty. Gen., Arnold C. Jones, Frankfort, for appellant.

David A. Franklin, Jeffrey D. Damron, Lexington, for appellee.

Before HOWERTON, JOHNSON and MILLER, JJ.

JOHNSON, Judge.

The appellant, Revenue Cabinet for the Commonwealth of Kentucky (hereinafter "Cabinet"), has appealed a summary judgment of the Fayette Circuit Court which held that a judgment lien of appellee, Liberty National Bank of Lexington (hereinafter "Liberty"), is prior and superior to the tax lien of the Cabinet. The issue in this case is whether a tax lien resulting from a jeopardy assessment pursuant to KRS 131.150 and filed by the Cabinet pursuant to...

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