Keith Smith v. Apex Fund Services as Custodian for Ceres Tax Receivables, LLC

RENDERED: OCTOBER 23, 2025 TO BE PUBLISHED Supreme Court of Kentucky 2023-SC-0336-DG KEITH SMITH AND JESSICA SMITH APPELLANTS ON REVIEW FROM COURT OF APPEALS V. NO. 2022-CA-1495 CLAY CIRCUIT COURT NO. 18-CI-00173 APEX FUND SERVICES, AS CUSTODIAN APPELLEES FOR CERES TAX RECEIVABLES, LLC; AND COMMONWEALTH OF KENTUCKY – CLAY COUNTY OPINION OF THE COURT BY JUSTICE THOMPSON AFFIRMING At a master commissioner’s property auction, a parcel of real property located on North Highway 421 in Manchester, Kentucky (the property), sold for $2,500. The question before us is how the proceeds of this sale…