KRS 91.4885: Sale by master commissioner -- Determination of owner's equity of

redemption.

(1) (a) The court shall order the master commissioner to sell, pursuant to KRS

426.560 to 426.715, except as otherwise provided in this section, each parcel

separately by individual count number.

(b) The court shall further order that a report of the sale be made by the master

commissioner to the court for further proceedings under KRS 91.481 to

91.527.

(2) (a) Prior to the master commissioner's setting each parcel f or 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.

(b) The most recent certified assessment of a property shall be the property

valuation administrator's last assessment as certified by the Kentucky

Department of Revenue to the county clerk, as required by KRS 133.180.

(3) The assessment in the affidavit furnished by the collector under subsection (2) of

this section shall be used in al l actions brought under KRS 91.481 to 91.527 to

determine the owner's equity of redemption as provided by KRS 91.511(2).