107.160 Assessment to constitute lien on benefited property -- Precedence.
Each annual improvement assessment, including an initial levy payable on a lump-sum or <br>cash basis, with any penalty or interest incident to the nonpayment thereof, shall <br>constitute a lien upon the lot or parcel of benefited property against which it is assessed. <br>The lien shall attach to each lot or parcel of benefited property as the same is described by <br>the owner's deed of record in the county clerk's office at the time of the publication of the <br>first ordinance, as herein provided, and thereupon shall take precedence over all other <br>liens, whether created prior to or subsequent to the publication of said ordinance, except <br>state and county taxes, general municipal taxes, and prior improvement taxes and shall <br>not be defeated or postponed by any private or judicial sale, by any mortgage, or by any <br>error or mistake in the description of the property or in the names of the owners. No error <br>in the proceedings of the governing body shall exempt any benefited property from the <br>lien for the improvement assessment, or from the payment thereof, or from the penalties <br>or interest thereon, as herein provided. No error in the proceedings of the governing body <br>shall exempt any property from liability for payment of any annual improvement <br>assessment, or for any interest or penalty incident to nonpayment thereof. The city's <br>governing body, or any court of competent jurisdiction, shall have power to make such <br>rules and orders as may be required to do justice to all parties.
Effective: June 17, 1978 <br>History: Amended 1978 Ky. Acts ch. 384, sec. 237, effective June 17, 1978. --
Amended 1976 (1st Extra. Sess.) Ky. Acts ch. 13, sec. 22. -- Created 1956 Ky. Acts <br>ch. 239, sec. 16, effective February 29, 1956.
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