Cromwell Louisville Associates, Ltd. Partnership v. Commonwealth

Opinion of the Court by

Justice SCOTT.

I. Introduction

This is an appeal from an opinion of the Court of Appeals reversing the Jefferson Circuit Court, which in turn reversed the Kentucky Board of Tax Appeals. The Board of Tax Appeals dismissed Appellant’s challenge to the Jefferson County Property Valuation Administrator’s (PVA) 2001 property value assessment as untimely under KRS 133.120.

Because Appellant, Cromwell Louisville Associates, Limited Partnership, failed to comply with the administrative procedures mandated by KRS 133.120, we hold that the trial court erroneously reversed the Board…