Request By:
Mr. Paul D. Miller
Breckinridge County Attorney
Hardinsburg, Kentucky 40143
Opinion
Opinion By: Steven L. Beshear, Attorney General; By: Alex W. Rose, Assistant Attorney General
In your letter to the Attorney General, you ask for advice concerning the situation involving Big Rivers Electric Corporation. The corporation has paid its 1982 ad valorem property taxes in full, but attached a note protesting a portion of the payment and asking for the sheriff to sign the letter acknowledging receipt of the protest. You are asking two questions:
(1) Should the sheriff acknowledge receipt of the "protest"?
(2) May the corporation protest its 1982 ad valorem taxes in the manner it has chosen?
Because of our answer to the second question, we do not believe that the sheriff should acknowledge receipt of the "protest" by signing the letter. The canceled check is sufficient acknowledgement that the 1982 ad valorem taxes were paid and the amount that was paid.
It is our opinion that the corporation's letter does not constitute a valid or legal protest of the 1982 taxes. The property of a rural electric cooperative is assessed by the Revenue Cabinet. See OAG 61-355 and KRS 136.120. Consequently, protests of such assessments must be made to the Revenue Cabinet. See KRS 131.110. If an assessment is not appealed, it becomes final and the taxes are due and owing. If the taxpayer believes that the tax rate is illegal, then the taxpayer may bring an action in the circuit court. Administrative agencies have no power to change the statutory rate. There is no statute authorizing protests to the sheriff of taxes paid. Requests for refunds of ad valorem taxes must be made pursuant to KRS 134.590. This statute requires that refund requests be filed with the Revenue Cabinet and any other taxing district that has received these taxes (city, county, school district, etc.) within two years from the date payment was made.