452.505 Revenue and fiscal cases.
The following actions may be brought in the Franklin Circuit Court, or in the Franklin
District Court, or in any other Circuit Court or District Court having venue:
(1) Actions to collect the revenue and all other claims, demands and penalties due the
Commonwealth, or to have satisfaction made of judgments in favor of the
Commonwealth, except those actions which are prosecuted by an appeal to the
Kentucky Board of Tax Appeals under the provisions of KRS 131.110 and KRS
131.340.
(2) Actions against persons required to collect money due the Commonwealth, to pay
money into the State Treasury, or to do any other act connected with the payment of
money into the State Treasury after it has been collected, and against the sureties,
heirs, devisees or representatives of such persons.
(3) Actions to surcharge and correct fee bills, accounts and settlements, with their
debits and credits, and all claims against the Treasury allowed and approved by any
court in the Commonwealth to any person.
(4) Actions to recover any fraudulent, erroneous or illegal account, fee bill, charge,
credit or claim approved and allowed or paid out of the Treasury to any person.
(5) The defendant in any action brought in Franklin Circuit Court or Franklin District
Court under the provisions of subsection (1) of this section for the collection of
taxes assessed under KRS Chapter 141 shall at any time prior to the submission for
judgment upon proper motion have a change of venue to the county in which he
resides or his principal office or place of business is located at no cost to the
defendant in Franklin Circuit Court or Franklin District Court.
Effective: June 17, 1978
History: Amended 1978 Ky. Acts ch. 233, sec. 34, effective June 17, 1978. -- Created
1976 (1st Extra. Sess.) Ky. Acts ch. 14, sec. 484, effective January 8, 1978.
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