KRS 140.350: Issuance of tax waivers -- Liens -- Procedure.

At such time as the Department of Revenue accepts the agricultural or horticultural

value on qualified real estate comprising a portion of a decedent's estate and issues tax

waivers thereon, it shall cause to be filed in the office of the county clerk of t he county

where the real estate or the greater portion thereof is located, on a form prescribed by the

Department of Revenue, a lien which on its face shall expire in five (5) years and the lien

shall secure the payment of any additional tax which may beco me due as the result of the

qualified real estate being sold to others than qualified persons or the qualified real estate

being converted to other than a qualified use.

If additional taxes are due as the result of the real estate being transferred to oth er

than a qualified person or its use is converted to other than agricultural or horticultural

use, and the additional tax is not paid after assessment of the tax, within the time

prescribed by the regulations of the Department of Revenue, then the Departm ent of

Revenue may proceed to enforce the lien in accordance with law.