After the trial of the issues, the court shall render judgment as promptly as circumstances permit. If the court finds that no tax bill was delinquent when the suit was instituted or tried then the judgment of the court shall be that the cause 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 suit was brought, together with interest, penalties, and court costs computed as of the date of the judgment. The court may decree that the lien upon the parcel of real estate described in the tax bill be enforced and such real estate be sold by the master commissioner and the cost continued for further proceedings as provided by KRS § 91.484 to KRS § 91.527.
Effective: July 15, 1982

Terms Used In Kentucky Statutes 91.507

  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • real estate: includes lands, tenements, and hereditaments and all rights thereto and interest therein, other than a chattel interest. See Kentucky Statutes 446.010
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.

History: Amended 1982 Ky. Acts ch. 409, sec. 8, effective July 15, 1982. — Created
1980 Ky. Acts ch. 47, sec. 9, effective July 15, 1980.