2009 Kentucky Revised Statutes CHAPTER 269 MISCELLANEOUS PROVISIONS AS TO DITCHES, DRAINAGE, AND RECLAMATION 269.180 Corporation's lien for taxes -- Recording -- Limitation -- Procedure when tax is paid -- Use of taxes.
269.180 Corporation's lien for taxes -- Recording -- Limitation -- Procedure when
tax is paid -- Use of taxes.
The corporation shall have a lien for all taxes upon the land assessed and upon all <br>personal property of the owners found upon the premises not exempt from execution, <br>attachment, or distraint. This lien shall not be defeated by any means. It is a general lien <br>such as arises for state and county taxes, and is superior to all other claims and liens <br>except state and county taxes. For questions of limitation or apportionment as between <br>vendor and vendee, it dates as of July 1 of each year. Unless suit is commenced or <br>proceedings had within ten (10) years from July 1 of any particular year, the lien for that <br>year's taxes shall be lost. After the action of the Circuit Court of the county upon the <br>assessment and apportionment, the clerk shall certify a copy of it to the county clerk, who <br>shall record it in his office, together with a map showing the boundary of the corporation, <br>and index the liens in real estate indexes in the name of the owner as grantor and the <br>corporation as grantee. This record shall be notice to all persons of the taxes and any <br>interest and costs thereon, and of the lien retained upon the land. When any tax has been <br>paid, the president or treasurer of the corporation shall enter the word "paid" upon the <br>record in the proper column, and enter the amount so paid and subscribe thereto the name <br>of the corporation by him. The taxes shall be used by the corporation to maintain its <br>system of ditches, and adding any necessary ditches and extensions, and for the general <br>drainage purposes of the corporation.
Effective: June 17, 1978 <br>History: Amended 1978 Ky. Acts ch. 384, sec. 426, effective June 17, 1978. --
Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. <br>sec. 2417a-10.
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