Meyers v. Parkway Professional Center, Inc.

BIRD, Chief Justice.

Parkway Professional Center, Incorporated, appealed from a tax assessment as provided by KRS 133.120. The basis of this controversy lies in KRS 133.120(4), the pertinent part of which reads as follows:

“ * * * No appeal under this section shall delay the collection or payment of any taxes based upon the assessment in controversy. The taxpayer shall pay all state, county and district taxes due on the valuation which he claims as true value as and when required by law, and when the valuation is finally determined upon appeal, the court or Tax Commission shall certify the…