Pursuant to KRS134.480, third parties (any person) may purchase tax payers' delinquent tax bills. This purchase can occur at anytime each year after the Sheriff's "Tax Sale" at the County Clerk's office. Beginning with the 2009 tax year bills, no sheriff's sale will occur, instead the county clerk will conduct a sale at a later date, no third party purchase of these bill will be allowed until the day of the sale or afterwards.