Klas Properties, LLC v. Tax Ease Lien Investments 1, LLC

OPINION

DIXON, Judge:

Appellant, KLAS Properties, LLC, appeals from the Logan Circuit Court’s order of distribution that awarded Appellee Tax *565Ease Lien Investments 1, LLC (“Tax Ease”) costs prior to the pro rata distribution of other tax claims. For the reasons stated herein, we reverse and remand this matter to the trial court for further proceedings.

Both parties are third-party purchasers of certificates of delinquency for unpaid ad valorem taxes assessed against real property in Logan County. Tax Ease purchased certificates of delinquency for tax years 2005, 2006, and 2008. KLAS purchased a…