Brunner v. Morgan

MONTGOMERY, Judge.

This contest involves the title obtained by appellant, C. C. Brunner, to certain real estate situated in Louisville, Jefferson County, Kentucky, under a tax deed. The Chancellor adjudged the deed to be void.

The sole question presented is whether it is mandatory under KRS 91.470 that a levy be made upon personal property before the taxpayer’s real property may be sold for the collection of taxes.

Appellee, Ethel Morgan, by uncontradict-ed proof, showed that she owned personal property out of which the pertinent taxes could have been collected. No effort was made by the tax…