KRS 184.170: Execution of agreement by life tenant or person under disability.

If any property against which an assessment has been levied is owned by an infant, by a

person adjudged mentally disabled or a life tenant, the agreement herein provided for may

be executed by the statutory guardian of such infant or the guardian, conserva tor or

curator of such mentally disabled person, with the same effect as if executed by a person

free from disability, or by the life tenant, whose agreement shall be binding upon the

owner of the fee.