KRS 91.550: Collection of taxes on property of minor or person of unsound mind --

Protection of future estates.

(1) The personal property of minors or persons judicially found to be of unsound mind

shall not be distrained for taxes assessed on their real property.

(2) The real property of a minor or person judicially found to be of unsound mind shall

not, during his or her disability, after ascertainment of such disability by the city, be

sold without the appointment of a guardian ad litem to represent th e interest of the

person, for less than its certified assessed value on any judgment of sale rendered

for taxes and costs alone, where the real property came to the minor or person of

unsound mind by descent, distribution, or devise, or by gift or settleme nt of a

decedent, or where the real property belonged to the person of unsound mind before

he or she was adjudged to be of unsound mind.

(3) (a) An entire estate shall not be sold, for taxes and costs chargeable to the owner

of the particular estate, for less than its certified assessed value, so as to defeat

any reversion, remainder, or other future estate outstanding, unless the

reversioners, remaindermen, or holders of other future estates are ascertained

and are of full age.

(b) An entire estate shall not be put up to sale unless the particular estate of the

taxpayer has first been put up and has failed to bring the amount of the taxes

and costs.