Opinion ID: 2276852
Heading Depth: 2
Heading Rank: 3

Heading: KRS 134.590's Statute of Limitations Inapplicable

Text: Appellant's proposed solution to the above quandary resulting from construing the inspection period without a current year limitation is to import the statute of limitations from the refund statute, KRS 134.590. Disregarding the plain language of the statute and trying to take part of another statute to extend the time line only perpetuates the absurdity. KRS 133.120 and 134.590 apply to patently different situations: the former is applicable to administrative proceedings for challenging the PVA's assessment of property value, while the latter provides for refunds of ad valorem or unconstitutional taxes. [8] We recognize the fundamental distinction between a statute elucidating all mandatory administrative procedures relating to the initial assessment and the statute of limitations for applying for a refund, the ultimate remedy. Consequently, we decline Appellant's invitation to misconstrue the administrative procedures relating to the assessment statute. Furthermore, the references to KRS 133.120 within KRS 134.590(2) and (6) do not change the analysis; rather, it merely establishes a prerequisite to applying for a refund, insuring taxpayers do not circumvent the administrative procedures. Notably, KRS 133.120(1)(a) does not refer to KRS 134.590(2) or (6) for the time period within which a taxpayer must request a conference and appeal. However, KRS 133.120(1)(a) does explicitly reference KRS 133.045 for the applicable time frame, which, as previously stated, unambiguously applies a current year framework to the inspection period. We have oft-stated, [w]e are not at liberty to add or subtract from the legislative enactment. Commonwealth v. Harrelson, 14 S.W.3d 541, 546 (Ky.2000). Accordingly, we cannot subtract the reference to KRS 133.045 from KRS 133.120(1)(a), and substitute KRS 134.590(2) or (6) in its place.