2013 Kentucky Revised Statutes CHAPTER 267 - DRAINAGE AND RECLAMATION ACT OF 1912 267.360 Liability of successor in title -- Contribution between several owners.
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267.360 Liability of successor in title -- Contribution between several owners.
Any person who acquires title to any land affected by any proceeding under this
chapter after the preliminary report of the viewers is filed shall be deemed privy to
the person owning or in possession under claim of ownership at the time the
preliminary report is filed, and shall be bound to the same extent as the owner at that
time would be bound if he had remained the owner. The land assessed shall be
liable for the assessment against it, and each assessment or installment shall be
paid by the owner in possession at the time it becomes due, but as between vendor
and purchaser, and in the absence of any agreement to the contrary, the owner in
possession at the time any assessment is certified by the board for collection shall
be liable for the tax. Any land in which one person owns the life estate, with the
remainder to another, shall be assessed and classified by the viewers as any other
land, and the names of both life tenant and remainderman reported, if known, and
both brought before the court. The tax shall be assessed against each such tract of
land, and may be paid by either the life tenant or the remainderman. When so paid
the one not paying shall be liable to the one who has paid for such proportion of the
amount paid as his interest in the property bears to the total property assessed,
according to the life tables at the time in use in this state. To secure contribution the
person paying the assessment shall have, for his own benefit, the same lien that is
provided for the original tax, which may be enforced by action in any court of
competent jurisdiction. In like manner an owner of an undivided interest in land
assessed may pay the whole assessment and be entitled to like contribution and
substitution.
Effective:October 1, 1942
History: Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from
Ky. Stat. sec. 2380-42.
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