Kentucky Revised Statutes Title XXVII. Labor and Human Rights § 341.820.Release or return of property

(1) It shall be lawful for the secretary or his delegate, under administrative regulations prescribed by the secretary, to release all or part of the property or rights to property levied upon where the secretary or his delegate determines that such action will facilitate the collection of the liability, but such release shall not operate to prevent any subsequent levy.

(2) If the secretary or his delegate determines that property has been wrongfully levied upon, it shall be lawful for the secretary or his delegate to return the specific property levied upon or an amount of money equal to the amount of money received by the Commonwealth from a sale of such property.

(3) Property shall be returned immediately. If such property is not returned immediately, or if such proceeds of sale are not returned immediately, then the owner of such property shall have a period of four (4) years in which to initiate action for its return.