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Kentucky · Snapshot 09/05/2026

KRS 268.500: Subsequent owner's privity -- Apportionment of assessment.

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  1. KRS Chapter 268

(1) Any person who acquires title to any property affected by any proceeding under this

chapter, after the filing of the petition for establishment of any district and the

giving of notice thereof by the clerk of the court, shall be deemed privy to the

person owning or in possession under claim of ownership at the time of filing the

petition, and shall be bound by all subsequent proceedings as the owner at that time

would have been bound if he had remained owner of the property. The property

assessed shall in e ach instance be liable for the assessment against it, and each

installment of any assessment shall be paid by the owner in possession at the time

any installment becomes due.

(2) Any land assessed for benefits in which one or more persons own the life esta te

with the remainder to some other person, shall be assessed as any other land by the

appraisers, and the name of the life tenant and the remainderman reported if known,

but the remainderman or reversioner need not be brought in the proceedings before

his interest becomes vested. The assessment may be paid by either the life tenant or

the remainderman, and when so paid the owner not paying shall be liable to the one

who pays the assessment 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. The person who pays shall have, for his own benefit, the

same lien provided for the original assessment, which may be enforced by action in

any court of competent jurisdiction. An owner of any undivided interest in lands

may pay the whole assessment and be entitled to like contribution and substitution.

Collected 2026-09-05T20:53:14Z. Source file · JSON

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