{"data":{"id":"us-ky/krs-107.160","jurisdiction":"us-ky","citation":"KRS 107.160","heading":"Assessment to constitute lien on benefited property -- Precedence.","body":"Each annual improvement assessment, including an initial levy payable on a lump-sum or\ncash basis, with any penalty or interest incident to the nonpayment thereof, shall\nconstitute a lien upon the lot or parcel of benefited property against which it is ass essed.\nThe lien shall attach to each lot or parcel of benefited property as the same is described by\nthe owner's deed of record in the county clerk's office at the time of the publication of the\nfirst ordinance, as herein provided, and thereupon shall take  precedence over all other\nliens, whether created prior to or subsequent to the publication of said ordinance, except\nstate and county taxes, general municipal taxes, and prior improvement taxes and shall\nnot be defeated or postponed by any private or judi cial sale, by any mortgage, or by any\nerror or mistake in the description of the property or in the names of the owners. No error\nin the proceedings of the governing body shall exempt any benefited property from the\nlien for the improvement assessment, or from the payment thereof, or from the penalties\nor interest thereon, as herein provided. No error in the proceedings of the governing body\nshall exempt any property from liability for payment of any annual improvement\nassessment, or for any interest or pen alty incident to nonpayment thereof. The city's\ngoverning body, or any court of competent jurisdiction, shall have power to make such\nrules and orders as may be required to do justice to all parties.","path":["KRS Chapter 107"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=27169","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:09Z","sha256":"d2549c889a719beb29d0f6214e30504a71273c1f91c339c8cc6768b7a56727e8","source_id":"us-ky","stale":false,"prev":"us-ky/krs-107.150","next":"us-ky/krs-107.170"},"notice":"GroundRules: Original legal text. Not legal advice."}