KRS 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 ass essed.

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 judi cial 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 pen alty 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.