2015 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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