Kentucky’s counties strictly abide by the statutory code outlined in KRS Chapter 134 when conducting tax sales. However, under section 156b of the Kentucky Constitution, Kentucky is a “home rule” state. This means that the Kentucky Constitution authorized the Kentucky General Assembly to grant broad “home rule” powers to cities. Thus, the Kentucky General Assembly granted broad home rule authority to all classes of cities by adopting KRS 82.082. Therefore, the home rule cities of Kentucky can effectively self-govern. Lexington is a home rule city but maintains all responsibilities and privileges under its urban county statutes. These self-governing laws make it critical to determine who the selling entity within the jurisdiction is and the procedures it follows.

To understand tax sales in Kentucky, it is important to understand the statutory codes and procedures associated with the counties and home rule cities. Therefore, both will be addressed below.