{"data":{"id":"us-ky/krs-134.420","jurisdiction":"us-ky","citation":"KRS 134.420","heading":"Lien for taxes.","body":"(1) The state and each county, city, or other taxing district shall have a lien on the\nproperty assessed for taxes due them respectively for eleven (11) years following\nthe date when the taxes become delinquent.\n(2) This lien shall not be defeated by gift, dev ise, sale, alienation, or any means except\nby sale to a bona fide purchaser, but no purchase of property made before final\nsettlement for taxes for a particular assessment date has been made by the sheriff\nshall preclude the lien covering the taxes.\n(3) The lien shall include all interest, penalties, fees, commissions, charges, costs,\nattorney fees, and other expenses as provided by this chapter that have been\nincurred by reason of delinquency in payment of the tax claim certificate of\ndelinquency, personal  property certificate of delinquency, or in the process of\ncollecting any of them, and shall have priority over any other obligation or liability\nfor which the property is liable.\n(4) The lien of any city, county, or other taxing district shall be of equal  rank with that\nof the state.\n(5) When any proceeding is instituted to enforce the lien provided in this subsection, it\nshall continue in force until the matter is judicially terminated.\n(6) Every city with a population of less than twenty thousand (20,000 ) based upon the\nmost recent federal decennial census shall file notice of the delinquent tax liens with\nthe county clerk of any county or counties in which the taxpayer's business or\nresidence is located, or in any county in which the taxpayer has an inte rest in\nproperty. The notice shall be recorded in the same manner as notices of lis pendens\nare filed, and the file shall be designated miscellaneous state and city delinquent and\nunpaid tax liens.","path":["KRS Chapter 134"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=43802","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:26Z","sha256":"7e0cd7781ec0311021b4f358e61502bd064a10cd233c863ca1674c34d72fb084","source_id":"us-ky","stale":false,"prev":"us-ky/krs-134.415","next":"us-ky/krs-134.421"},"notice":"GroundRules: Original legal text. Not legal advice."}