KRS 267.370: Lien of assessments -- Enforcement.

(1) The assessment roll and each assessment installment shall be a paramount lien

against the lands assessed, subject only to the lien for state and county taxes.

(2) Any lien established under this chapter may be enforced by an action in the Circuit

Court without regard to the amount of the claim, at any time after December 1 of

the year for which the assessment was levied, at which time all unpaid assessments

shall become delinquent. The suit shall be brought by the board against the property

on which the ass essment has not been paid. The suit shall be brought in the county

in which the property lies, unless the property sued upon lies in more than one

county, in which event the suit may be brought on the whole property in any county

in which any part of it li es. In all other respects actions to enforce these liens shall

be the same as actions for the enforcement of other liens, but the right to institute

such actions shall not prevent sales by the sheriff as in cases of delinquent state and

county revenue. The title acquired through any sale of land under this section shall

be subject to the lien of all subsequent annual installments of assessments. In all

suits for the collection of delinquent assessments the judgment shall include all

costs of suit and a reas onable attorney's fee to be taxed by the court. The proceeds

of sales made under this section shall be paid into the treasury of the district, and

accounted for by the treasurer the same as the assessments.