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107.160 Assessment to constitute lien on benefited property -- Precedence.
Each annual improvement assessment, including an initial levy payable on a
lump-sum or cash basis, 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 first ordinance, as herein provided, 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 the lien for 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 city'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.
Effective:June 17, 1978
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 ch. 239, sec. 16, effective February 29, 1956.
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