<br><br>91.4885. Sale by master commissioner -- Determination of owner's equity of <br>redemption. <br>(1) The court shall order the master commissioner to sell, pursuant to the provisions of <br>KRS 426.560 to 426.715, except as otherwise provided in this section, each parcel <br>separately by individual count number. The court shall further order that a report of <br>the sale be made by the master commissioner to the court for further proceedings <br>under the provisions of KRS 91.484 to 91.527. <br>(2) Prior to the master commissioner's setting each parcel for sale pursuant to court <br>order, the collector shall file with the Circuit Court clerk an affidavit as to the most <br>recent certified tax assessment of each parcel to be sold. The most recent certified <br>assessment of a property shall be the property valuation administrator's last <br>assessment which shall have been certified by the Kentucky Department of Revenue <br>to the county clerk, as required by KRS 133.180. <br>(3) The most recent certified assessment as sworn to in the affidavit furnished by the <br>collector shall be used in all actions brought under KRS 91.484 to 91.527 to <br>determine the owner's equity of redemption as provided by KRS 91.511(2). <br>Effective: June 20, 2005 <br>History: Amended 2005 Ky. Acts ch. 85, sec. 101, effective June 20, 2005. -- Created <br>1982 Ky. Acts ch. 409, sec. 6, effective July 15, 1982. <br><br>