<br><br>91.550 Collection of taxes on property of infant or person of unsound mind -- <br>Protection of future estates. <br>(1) The personal property of infants or persons judicially found to be of unsound mind <br>shall not be distrained for taxes assessed on their real property. <br>(2) The real property of an infant or person judicially found to be of unsound mind shall <br>not, during his disability, after ascertainment of such disability by the city, be sold <br>without the appointment of a guardian ad litem to represent the interest of such <br>person, for less than its certified assessed value on any judgment of sale rendered <br>for taxes and costs alone, where the real property came to the infant or person of <br>unsound mind by descent, distribution or devise, or by gift or settlement of some <br>person then deceased, or where the real property belonged to the person of unsound <br>mind before he became of unsound mind. <br>(3) No entire estate shall be sold, for taxes and costs chargeable to the owner of the <br>particular estate, for less than its certified assessed value, so as to defeat any <br>reversion, remainder or other future estate outstanding, unless the reversioners, <br>remaindermen or holders of other future estates are ascertained and are of full age, <br>and no such entire estate shall ever be put up to sale unless the particular estate of <br>the taxpayer has first been put up and has failed to bring the amount of the taxes and <br>costs. <br>Effective: July 15, 1982 <br>History: Amended 1982 Ky. Acts ch. 409, sec. 12, effective July 15, 1982. -- <br>Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. <br>sec. 3007. <br><br>