{"data":{"id":"us-ky/krs-134.549","jurisdiction":"us-ky","citation":"KRS 134.549","heading":"Sale and conveyance of land obtained by taxing unit through action on","body":"certificate of delinquency -- Redemption by taxpayer.\n(1) After the state, county, and taxing districts obtain real property as authorized by\nKRS 134.546, the designated agent of th e commissioner may advertise and sell at\npublic sale any of the lands, and the commissioner may convey the lands by deed to\nthe purchaser. The commissioner shall, within thirty (30) days from receipt of\npayment, pay to the county and taxing district the am ount of the proceeds due each.\nThe department shall be entitled to an administration fee equal to fifteen percent\n(15%) of the sale price of the property, which shall be paid into the delinquent tax\nfund provided for in KRS 134.552.\n(2) The sales shall be advertised by a written or printed notice posted at the courthouse\ndoor for fifteen (15) days before the date of sale, and by publication pursuant to\nKRS Chapter 424, and may in addition be advertised by printed handbills posted for\nfifteen (15) days befor e the date of sale in three (3) or more conspicuous places in\nthe taxing districts.\n(3) Any real property acquired by the state, county, and taxing districts pursuant to KRS\n134.546 may be redeemed at any time before the commissioner gives a deed to a\npurchaser, by paying to the county clerk the amount due at the time the property was\nacquired, plus subsequent costs and interest at the rate of twelve percent (12%) per\nannum.","path":["KRS Chapter 134"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28452","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:26Z","sha256":"f711d0bfebaea427d1f0088f7121d10c9e14cb059070a8ef31b85feca3de4ce4","source_id":"us-ky","stale":false,"prev":"us-ky/krs-134.548","next":"us-ky/krs-134.550"},"notice":"GroundRules: Original legal text. Not legal advice."}