KRS 67A.889: Lien for annual improvement assessment.

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 benefite d

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 ordinance of initiation, as provided, and thereupon

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

publication of the ordinance, except state and county taxes, general municipal taxes, and

prior improvement assessments and shall not be defeated or postponed by any private or

judicial sales, 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 urban -county

council shall exempt any benefited property from the lien for the improvement

assessment, or from the payment thereof, or from the penalties or interest thereon, as

herein provided. No error in the proceedings of the urban -county council 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 council of the

government shall have power to make such rules and orders as may be required to

properly administer the project.