Opinion ID: 2276852
Heading Depth: 2
Heading Rank: 1

Heading: Statutory Construction: Plain Language of the Statute

Text: When interpreting a statute we adhere to the general and oft-repeated maxim that, [o]ur main objective is to construe the statute in accordance with its plain language and in order to effectuate the legislative intent. Cabinet for Families and Children v. Cummings, 163 S.W.3d 425, 430 (Ky.2005). A simple reading of KRS 133.120(1)(a)'s explicit reference to KRS 133.045 reveals the plain language requiring the taxpayer to request a conference during the inspection period. The inspection period, KRS 133.045(1), is explicitly framed in terms of the current year. Only the present year's tax roll is available for examination during the inspection period. As the Board of Tax Appeals appropriately stated, the taxpayer must request a conference during the inspection period for the current year tax rolls. Thus, in construing the statute's plain language to effectuate the legislative intent, we are unable to hold that the General Assembly intended the inspection period to be limited to only the stated period of days, and not the year, in which a taxpayer must appeal an unresolved property assessment. The above conclusion is bolstered when considering Appellant's argument that the Court of Appeals' decision limits taxpayers to thirteen days to challenge an improper property tax. [6] Appellant's argument ignores KRS 133.120(9), a provision that allows a taxpayer, while disputing the assessment, to pay the property taxes based on his estimate of the property's value (claimed value), pending the resolution of the disputed property valuation. If the valuation is more than the claimed value, the taxpayer pays the difference plus the tax interest rate. The crucial factor within this provision is claimed value provision. Pursuant to KRS 133.120()(d), the taxpayer presents the claimed value of his property at the KRS 133.120(1)(a) conference. Consequently, in order for this claimed value option to be available, the assessment conference must be held during the same year; if the conference did not occur until the next tax year, the taxpayer would have no claimed value figure to use when paying taxes while disputing the property valuation. Therefore, we conclude that the plain meaning of KRS 133.120(1)(a), with its reference to the inspection period, mandates that the taxpayer request the conference during the current tax year.