(1) The court shall order the master commissioner to sell, pursuant to the provisions of KRS § 426.560 to KRS § 426.715, except as otherwise provided in this section, each parcel separately by individual count number. The court shall further order that a report of the sale be made by the master commissioner to the court for further proceedings under the provisions of KRS § 91.484 to KRS § 91.527.
(2) Prior to the master commissioner’s setting each parcel for sale pursuant to court order, the collector shall file with the Circuit Court clerk an affidavit as to the most recent certified tax assessment of each parcel to be sold. The most recent certified assessment of a property shall be the property valuation administrator’s last assessment which shall have been certified by the Kentucky Department of Revenue to the county clerk, as required by KRS § 133.180.

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Terms Used In Kentucky Statutes 91.4885

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Owner: when applied to any animal, means any person having a property interest in such animal. See Kentucky Statutes 446.010
  • Sworn: includes "affirmed" in all cases in which an affirmation may be substituted for an oath. See Kentucky Statutes 446.010

(3) The most recent certified assessment as sworn to in the affidavit furnished by the collector shall be used in all actions brought under KRS § 91.484 to KRS § 91.527 to determine the owner‘s equity of redemption as provided by KRS § 91.511(2).
Effective: June 20, 2005
History: Amended 2005 Ky. Acts ch. 85, sec. 101, effective June 20, 2005. — Created
1982 Ky. Acts ch. 409, sec. 6, effective July 15, 1982.