KRS 74.220: Assessment roll as evidence -- Enforcement of liens -- Proceedings -- Costs.

The assessment roll as made up by the commission shall be prima facie evidence in all

courts that all steps necessary to be taken have been properly taken, and that all

proceedings are regular and valid. The commission may enforce liens under this chapter

by an action against the land in the Circuit Court at any time after January 1 of the year

for which the assessments were levied. The right to institute such an action shall not

prevent sales by the collecting officer as in cases of delinquent state and c ounty taxes.

The proceeds of sales in actions under this section shall be paid into the treasury of the

district.