KRS 267.360: Liability of successor in title -- Contribution between several owners.

Any person who acquires title to any land affected by any proceeding under this chapter

after the preliminary report of the viewers is filed shall be deemed privy to the person

owning or in possession under claim of ownership at the time the preliminary re port is

filed, and shall be bound to the same extent as the owner at that time would be bound if

he had remained the owner. The land assessed shall be liable for the assessment against it,

and each assessment or installment shall be paid by the owner in po ssession at the time it

becomes due, but as between vendor and purchaser, and in the absence of any agreement

to the contrary, the owner in possession at the time any assessment is certified by the

board for collection shall be liable for the tax. Any land in which one person owns the life

estate, with the remainder to another, shall be assessed and classified by the viewers as

any other land, and the names of both life tenant and remainderman reported, if known,

and both brought before the court. The tax s hall be assessed against each such tract of

land, and may be paid by either the life tenant or the remainderman. When so paid the one

not paying shall be liable to the one who has paid for such proportion of the amount paid

as his interest in the property bears to the total property assessed, according to the life

tables at the time in use in this state. To secure contribution the person paying the

assessment shall have, for his own benefit, the same lien that is provided for the original

tax, which may be enforced by action in any court of competent jurisdiction. In like

manner an owner of an undivided interest in land assessed may pay the whole assessment

and be entitled to like contribution and substitution.