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PLEASANT UNIONS, LLC v. KENTUCKY TAX CO.

2019-SC-0358-DG.

615 S.W.3d 39 (2021)

PLEASANT UNIONS, LLC, Appellant v. KENTUCKY TAX COMPANY, LLC and U.S. Bank, as Custodian for Sass Muni V DTR, Appellees.

Supreme Court of Kentucky.

January 21, 2021.

Attorney(s) appearing for the Case

COUNSEL FOR APPELLANT: Bryan Edward Bennett , Campbellsville, Bennett Law Office, PSC.

COUNSEL FOR APPELLEE, KENTUCKY TAX COMPANY, LLC: Joshua Michael Bilz , Cold Spring, Bilz & Associates, PSC.

COUNSEL FOR APPELLEE: U.S. BANK AS CUSTODIAN FOR SASS MUNI V DTR: Jamie Dale Reiter .

Kentucky Revised Statutes (KRS) Chapter 134 contains statutes relating to the collection of ad valorem taxes, including the process to be followed by third-party purchasers of delinquent tax bills. Pursuant to that statutory framework, Kentucky Tax Company, LLC acquired from Taylor County a 2009 certificate...

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