91.550 Collection of taxes on property of infant or person of unsound mind --

231 words·~1 min read·/ky/91-550

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Protection of future estates.

(1)The personal property of infants 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 an infant or person judicially found to be of unsound mind shall

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

without the appointment of a guardian ad litem to represent the interest of such

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 infant or person of

unsound mind by descent, distribution or devise, or by gift or settlement of some

person then deceased, or where the real property belonged to the person of unsound

mind before he became of unsound mind.

(3)No entire estate shall 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,

and no such entire estate shall ever 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.