67A.795 Assessment to constitute lien on benefited property -- Precedence.
Each annual improvement assessment, with any penalty or interest incident to the
nonpayment thereof, shall constitute a lien upon the lot or parcel of benefited property
against which it is assessed. The lien shall attach to each lot or parcel of benefited
property as the same is described by the owner's deed of record in the county clerk's office
at the time of the publication of the Third Ordinance, as provided in KRS 67A.760, and
thereupon shall take precedence over all other liens, whether created prior to or
subsequent to the publication of said ordinance, except state and county taxes, general
municipal taxes, and prior improvement taxes and shall not be defeated or postponed by
any private or judicial sale, by any mortgage, or by any error or mistake in the description
of the property or in the names of the owners. No error in the proceedings of the
governing body shall exempt any benefited property from its share of the improvement
assessment, or from the payment thereof, or from the penalties or interest thereon, as
herein provided. No error in the proceedings of the governing body shall exempt any
property from liability for payment of any annual improvement assessment, or for any
interest or penalty incident to nonpayment thereof. The urban-county's governing body, or
any court of competent jurisdiction, shall have power to make such rules and orders as
may be required to do justice to all parties.
History: Amended 1978 Ky. Acts ch. 384, sec. 153, effective June 17, 1978. -- Created
1974 Ky. Acts ch. 394, sec. 18, effective June 21, 1974.
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