{"data":{"id":"us-ky/krs-91.4885","jurisdiction":"us-ky","citation":"KRS 91.4885","heading":"Sale by master commissioner -- Determination of owner's equity of","body":"redemption.\n(1) (a) The court shall order the master commissioner to sell, pursuant to KRS\n426.560 to 426.715, except as otherwise provided in this section, each parcel\nseparately by individual count number.\n(b) The court shall further order that a report of the sale be made by the master\ncommissioner to the court for further proceedings under KRS 91.481 to\n91.527.\n(2) (a) Prior to the master commissioner's setting each parcel f or sale pursuant to\ncourt order, the collector shall file with the Circuit Court clerk an affidavit as\nto the most recent certified tax assessment of each parcel to be sold.\n(b) The most recent certified assessment of a property shall be the property\nvaluation administrator's last assessment as certified by the Kentucky\nDepartment of Revenue to the county clerk, as required by KRS 133.180.\n(3) The assessment in the affidavit furnished by the collector under subsection (2) of\nthis section shall be used in al l actions brought under KRS 91.481 to 91.527 to\ndetermine the owner's equity of redemption as provided by KRS 91.511(2).","path":["KRS Chapter 91"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=57362","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:48Z","sha256":"f64d04202b93b6dd9787a40bfb234775502e41e13330b2adc4f18042bd0bd1ea","source_id":"us-ky","stale":false,"prev":"us-ky/krs-91.4884","next":"us-ky/krs-91.490"},"notice":"GroundRules: Original legal text. Not legal advice."}