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