Kentucky Revised Statutes

Ky. Rev. Stat. § 91.500 (2026)

Repealed, 1980

✓ current as of May 2026

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Catchline at repeal: Purchase by city of real property at tax sale -- Disposition of property -- Purchaser's duty to bring property into compliance with building and housing codes. History: Repealed 1980 Ky. Acts ch. 47, sec. 17, effective July 15, 1980. -- Amended 1978 Ky. Acts ch. 384, sec. 215, effective June 17, 1978. -- Amended 1974 Ky. Acts ch. 236, sec. 4. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 3002, 3004.

Notes of Decisions

Cited in 2 cases, 1947–1958 · leading case: Brunner v. City of Louisville, 311 S.W.2d 402 (Ky. Ct. App. 1958).

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Brunner v. City of Louisville, 311 S.W.2d 402 (Ky. Ct. App. 1958). “Another mistake was made in selling the city’s property for taxes when none was owing and the tax receiver under KRS 91.500 was without authority to sell the property as that section provides a sale shall be by the director of finance of the city and by virtue of an ordinance…”

Interstate Bond Co., Inc. v. Hood, 200 S.W.2d 464 (Ky. Ct. App. 1947). “KRS 91.500 provides: “ (1) If at any sale of real property for city taxes no one will purchase the property for a price sufficient to cover the taxes, ■ interest, penalties and costs of sale, including the cost of advertising, the tax receiver shall purchase the property for the…”

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