- (1) After the trial of the issues, the court shall render judgment as promptly as
- (2)
- (3) circumstances permit. If the court finds that no tax bill was delinquent when the action was instituted or tried, the judgment of the court shall be that the action be dismissed as to the parcels of real estate described in the tax bill. If the evidence warrants, the judgment may be for the principal amount of the delinquent tax bill upon the real estate upon which the action was brought, together with interest, penalties, and court costs computed as of the date of the judgment.
- (4) The court may decree that the lien upon the parcel of real estate described in the tax bill be enforced and the real estate be sold by the master commissioner with the cost continued for further proceedings as provided by KRS 91.481 to 91.527.
Effective: July 15, 2026
History: Amended 2026 Ky. Acts ch. 48, sec. 15, effective July 15, 2026. -- Amended 1982 Ky. Acts ch. 409, sec. 8, effective July 15, 1982. -- Created 1980 Ky. Acts ch. 47, sec. 9, effective July 15, 1980.