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COM. REVENUE CABINET v. HALL

No. 96-CA-0599-MR.

941 S.W.2d 481 (1997)

COMMONWEALTH of Kentucky REVENUE CABINET; Chris Gorman, Attorney General; Kim Burse, Secretary of Revenue Cabinet and Steven L. Lenarz, Commissioner, Department of Taxation-Revenue, Appellants, v. Collie HALL, Appellee.

Court of Appeals of Kentucky.

Motion to Depublish Denied March 19, 1997.

Attorney(s) appearing for the Case

Arnold C. Jones, Kentucky Revenue Cabinet, Frankfort, for appellants.

Frederick G. Irtz, II, Lexington, for appellee.

Before GARDNER, GUDGEL and GUIDUGLI, JJ.

GUIDUGLI, Judge.

The Kentucky Revenue Cabinet appeals from a writ of mandamus issued by the Pike Circuit Court ordering the secretary to release a tax lien placed against real property owned by appellee.

On August 15, 1991, March 17, 1993, and June 11, 1993, the Revenue Cabinet caused separate tax liens to be filed with the Pike County Clerk to record its position as a secured creditor of appellee, Collie Hall. On July 27, 1993, the Revenue Cabinet made an...

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