{"data":{"id":"us-ky/krs-91.550","jurisdiction":"us-ky","citation":"KRS 91.550","heading":"Collection of taxes on property of minor or person of unsound mind --","body":"Protection of future estates.\n(1) The personal property of minors or persons judicially found to be of unsound mind\nshall not be distrained for taxes assessed on their real property.\n(2) The real property of a minor or person judicially found to be of unsound mind shall\nnot, during his or her disability, after ascertainment of such disability by the city, be\nsold without the appointment of a guardian ad litem to represent th e interest of the\nperson, for less than its certified assessed value on any judgment of sale rendered\nfor taxes and costs alone, where the real property came to the minor or person of\nunsound mind by descent, distribution, or devise, or by gift or settleme nt of a\ndecedent, or where the real property belonged to the person of unsound mind before\nhe or she was adjudged to be of unsound mind.\n(3) (a) An entire estate shall not be sold, for taxes and costs chargeable to the owner\nof the particular estate, for less than its certified assessed value, so as to defeat\nany reversion, remainder, or other future estate outstanding, unless the\nreversioners, remaindermen, or holders of other future estates are ascertained\nand are of full age.\n(b) An entire estate shall not be put up to sale unless the particular estate of the\ntaxpayer has first been put up and has failed to bring the amount of the taxes\nand costs.","path":["KRS Chapter 91"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=57372","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:49Z","sha256":"da4cb451d3fe5d928f999c034f048a22ad2bb264bfa8cc871971c022052b5c6f","source_id":"us-ky","stale":false,"prev":"us-ky/krs-91.540","next":"us-ky/krs-91.560"},"notice":"GroundRules: Original legal text. Not legal advice."}