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267.370 Lien of assessments -- Enforcement.
(1)
(2)
The assessment roll and each assessment installment shall be a paramount
lien against the lands assessed, subject only to the lien for state and county
taxes.
Any lien established under this chapter may be enforced by an action in the
Circuit Court without regard to the amount of the claim, at any time after
December 1 of the year for which the assessment was levied, at which time all
unpaid assessments shall become delinquent. The suit shall be brought by the
board against the property on which the assessment has not been paid. The
suit shall be brought in the county in which the property lies, unless the
property sued upon lies in more than one county, in which event the suit may
be brought on the whole property in any county in which any part of it lies. In all
other respects actions to enforce these liens shall be the same as actions for
the enforcement of other liens, but the right to institute such actions shall not
prevent sales by the sheriff as in cases of delinquent state and county revenue.
The title acquired through any sale of land under this section shall be subject to
the lien of all subsequent annual installments of assessments. In all suits for
the collection of delinquent assessments the judgment shall include all costs of
suit and a reasonable attorney's fee to be taxed by the court. The proceeds of
sales made under this section shall be paid into the treasury of the district, and
accounted for by the treasurer the same as the assessments.
Effective:October 1, 1942
History: Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from
Ky. Stat. secs. 2380-31, 2380-34, 2380-45.
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