267.370 Lien of assessments -- Enforcement.
265 words·~1 min read·
/ky/chapter-267/267-370A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(1)The assessment roll and each assessment installment shall be a paramount lien
against the lands assessed, subject only to the lien for state and county taxes.
(2)Any lien established under this chapter may be enforced by an action in the Circuit
Court without regard to the amount of the claim, at any time after December 1 of
the year for which the assessment was levied, at which time all unpaid assessments
shall become delinquent. The suit shall be brought by the board against the property
on which the assessment has not been paid. The suit shall be brought in the county
in which the property lies, unless the property sued upon lies in more than one
county, in which event the suit may be brought on the whole property in any county
in which any part of it lies. In all other respects actions to enforce these liens shall
be the same as actions for the enforcement of other liens, but the right to institute
such actions shall not prevent sales by the sheriff as in cases of delinquent state and
county revenue. The title acquired through any sale of land under this section shall
be subject to the lien of all subsequent annual installments of assessments. In all
suits for the collection of delinquent assessments the judgment shall include all
costs of suit and a reasonable attorney's fee to be taxed by the court. The proceeds
of sales made under this section shall be paid into the treasury of the district, and
accounted for by the treasurer the same as the assessments.