KRS 134.420: Lien for taxes.

(1) The state and each county, city, or other taxing district shall have a lien on the

property assessed for taxes due them respectively for eleven (11) years following

the date when the taxes become delinquent.

(2) This lien shall not be defeated by gift, dev ise, sale, alienation, or any means except

by sale to a bona fide purchaser, but no purchase of property made before final

settlement for taxes for a particular assessment date has been made by the sheriff

shall preclude the lien covering the taxes.

(3) The lien shall include all interest, penalties, fees, commissions, charges, costs,

attorney fees, and other expenses as provided by this chapter that have been

incurred by reason of delinquency in payment of the tax claim certificate of

delinquency, personal property certificate of delinquency, or in the process of

collecting any of them, and shall have priority over any other obligation or liability

for which the property is liable.

(4) The lien of any city, county, or other taxing district shall be of equal rank with that

of the state.

(5) When any proceeding is instituted to enforce the lien provided in this subsection, it

shall continue in force until the matter is judicially terminated.

(6) Every city with a population of less than twenty thousand (20,000 ) based upon the

most recent federal decennial census shall file notice of the delinquent tax liens with

the county clerk of any county or counties in which the taxpayer's business or

residence is located, or in any county in which the taxpayer has an inte rest in

property. The notice shall be recorded in the same manner as notices of lis pendens

are filed, and the file shall be designated miscellaneous state and city delinquent and

unpaid tax liens.