KRS 262.779: Annual assessments made, how -- Lien.

The annual assessments shall be made by the board of directors at the same time and in

the same manner as provided in KRS 262.765 for taxes generally and shall be collected as

provided in KRS 262.770. The assessments shall constitute liens against the land

benefited and shall attach to the land, taking precedence over all other liens except state,

county and municipal taxes and prior improvement assessments.