Commonwealth Revenue Cabinet v. Hall

GUIDUGLI, Judge.

The Kentucky Revenue Cabinet appeals fi’om 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 assessment of additional income tax due against appellee for the tax year 1991. This assessment was timely protested by appellee which…