Barnett v. Commonwealth

VANCE, Judge:

The question is whether an individual purchaser of real property at a tax lien foreclosure sale pursuant to KRS 134.490 takes the property free of any right of redemption by the owner.

The Commissioner of Revenue acquired a certificate of delinquency as a result of the purchase of delinquent tax claims assessed against appellants’ property. KRS 134.-450(2). Such certificates may be satisfied through foreclosure proceedings. KRS 134.490(2). The Commissioner of Revenue instituted foreclosure proceedings against appellants to satisfy the certificate of delinquency and a judicial sale…