KRS 67A.795: Assessment to constitute lien on benefited property -- Precedence.

Each annual improvement assessment, with any penalty or interest incident to the

nonpayment thereof, shall constitute a lien upon the lot or parcel of benefited property

against which it is assessed. The lien shall attach to each lot or parcel of benefited

property as the same is described by the owner's deed of record in the county clerk's office

at the time of the publication of the Third Ordinance, as provided in KRS 67A.760, and

thereupon shall take precedence over all other liens, whether created prior to or

subsequent to the publication of said ordinance, except state and county taxes, general

municipal taxes, and prior improvement taxes and shall not be defeated or postponed by

any private or judicial sale, by any mortgage, or by any error or mistake in the description

of the property or in the names of the owners. No error in the proceedings of the

governing body shall exempt any benefited property from its share of the improvement

assessment, or from the payment thereof, or from the penalties or inte rest thereon, as

herein provided. No error in the proceedings of the governing body shall exempt any

property from liability for payment of any annual improvement assessment, or for any

interest or penalty incident to nonpayment thereof. The urban-county's governing body, or

any court of competent jurisdiction, shall have power to make such rules and orders as

may be required to do justice to all parties.