KRS 269.180: Corporation's lien for taxes -- Recording -- Limitation -- Procedure when

tax is paid -- Use of taxes.

The corporation shall have a lien for all taxes upon the land assessed and upon all

personal property of the owners found upon the premises not exem pt from execution,

attachment, or distraint. This lien shall not be defeated by any means. It is a general lien

such as arises for state and county taxes, and is superior to all other claims and liens

except state and county taxes. For questions of limitat ion or apportionment as between

vendor and vendee, it dates as of July 1 of each year. Unless suit is commenced or

proceedings had within ten (10) years from July 1 of any particular year, the lien for that

year's taxes shall be lost. After the action of t he Circuit Court of the county upon the

assessment and apportionment, the clerk shall certify a copy of it to the county clerk, who

shall record it in his office, together with a map showing the boundary of the corporation,

and index the liens in real esta te indexes in the name of the owner as grantor and the

corporation as grantee. This record shall be notice to all persons of the taxes and any

interest and costs thereon, and of the lien retained upon the land. When any tax has been

paid, the president or treasurer of the corporation shall enter the word "paid" upon the

record in the proper column, and enter the amount so paid and subscribe thereto the name

of the corporation by him. The taxes shall be used by the corporation to maintain its

system of ditch es, and adding any necessary ditches and extensions, and for the general

drainage purposes of the corporation.