{"data":{"id":"us-ky/krs-262.779","jurisdiction":"us-ky","citation":"KRS 262.779","heading":"Annual assessments made, how -- Lien.","body":"The annual assessments shall be made by the board of directors at the same time and in\nthe same manner as provided in KRS 262.765 for taxes generally and shall be collected as\nprovided in KRS 262.770. The assessments shall constitute liens against the land\nbenefited and shall attach to the land, taking precedence over all other liens except state,\ncounty and municipal taxes and prior improvement assessments.","path":["KRS Chapter 262"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=12804","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:53:12Z","sha256":"a2c6d140c4323c86e1a9b1d6b5d5ee80c87143275cf07f917fe2853f4f923d15","source_id":"us-ky","stale":false,"prev":"us-ky/krs-262.778","next":"us-ky/krs-262.780"},"notice":"GroundRules: Original legal text. Not legal advice."}