91.560 Tax lien.

295 words·~1 min read·/ky/chapter-91/91-560

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(1)The fee simple of all lands, in a city of the first class or in a consolidated local

government, and the full term and renewal of every leasehold carrying with it the

value of the improvements thereon, shall be subject, from and after the assessment

date each year, to a lien for the city taxes to be assessed thereon for the succeeding

year. The lien shall be superior to homestead right and to all encumbrances, whether

made before or after that date, except state taxes, and shall take precedence of

dower, curtesy, remainders, reversions, and other future estates.

(2)From the beginning of any action to collect taxes against real property, a lien for

each tax bill assessed against the same owner or set of joint owners shall also arise

upon every tract of land or improvement still owned by him or them, with a view to

the sale of less than all the tracts for the entire tax bill, subject to such marshaling of

burdens as against third parties as the rules of equity require. The court may allow a

purchaser or encumbrancer to release any tract from the tax lien thereon, by paying

its share of the tax, interest, and costs.

(3)The tax lien on real property provided for by this section shall attach though,

through error in the proceedings, the tax bill is unenforceable, in which case the lien

reaching back to the date named shall support the claim of the city or consolidated

local government for any taxes imposed afterward for the year in question under any

curative act of the General Assembly.

(4)The city or a consolidated local government shall have a lien on personal property

as provided in the case of real property for its taxes.