State Codes and Statutes

State Codes and Statutes

Statutes > Kentucky > 074-00 > 220

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74.220 Assessment roll as evidence -- Enforcement of liens -- Proceedings -- Costs. The assessment roll as made up by the commission shall be prima facie evidence in all <br>courts that all steps necessary to be taken have been properly taken, and that all <br>proceedings are regular and valid. The commission may enforce liens under this chapter <br>by an action against the land in the Circuit Court at any time after January 1 of the year <br>for which the assessments were levied. The right to institute such an action shall not <br>prevent sales by the collecting officer as in cases of delinquent state and county taxes. <br>The proceeds of sales in actions under this section shall be paid into the treasury of the <br>district. Effective: October 1, 1942 <br>History: Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 938g-18.