2012 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.
Download as PDF
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
personal property of the owners found upon the premises not exempt from execution,
attachment, or distraint. This lien shall not be defeated by any means. It is a general lien
such as arises for state and county taxes, and is superior to all other claims and liens
except state and county taxes. For questions of limitation or apportionment as between
vendor and vendee, it dates as of July 1 of each year. Unless suit is commenced or
proceedings had within ten (10) years from July 1 of any particular year, the lien for that
year's taxes shall be lost. After the action of the Circuit Court of the county upon the
assessment and apportionment, the clerk shall certify a copy of it to the county clerk, who
shall record it in his office, together with a map showing the boundary of the corporation,
and index the liens in real estate indexes in the name of the owner as grantor and the
corporation as grantee. This record shall be notice to all persons of the taxes and any
interest and costs thereon, and of the lien retained upon the land. When any tax has been
paid, the president or treasurer of the corporation shall enter the word "paid" upon the
record in the proper column, and enter the amount so paid and subscribe thereto the name
of the corporation by him. The taxes shall be used by the corporation to maintain its
system of ditches, and adding any necessary ditches and extensions, and for the general
drainage purposes of the corporation.
Effective: June 17, 1978
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.
sec. 2417a-10.
Disclaimer: These codes may not be the most recent version. Kentucky may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.