{"data":{"id":"us-ky/krs-267.360","jurisdiction":"us-ky","citation":"KRS 267.360","heading":"Liability of successor in title -- Contribution between several owners.","body":"Any person who acquires title to any land affected by any proceeding under this chapter\nafter the preliminary report of the viewers is filed shall be deemed privy to the person\nowning or in possession under claim of ownership at the time the preliminary re port is\nfiled, and shall be bound to the same extent as the owner at that time would be bound if\nhe had remained the owner. The land assessed shall be liable for the assessment against it,\nand each assessment or installment shall be paid by the owner in po ssession at the time it\nbecomes due, but as between vendor and purchaser, and in the absence of any agreement\nto the contrary, the owner in possession at the time any assessment is certified by the\nboard for collection shall be liable for the tax. Any land in which one person owns the life\nestate, with the remainder to another, shall be assessed and classified by the viewers as\nany other land, and the names of both life tenant and remainderman reported, if known,\nand both brought before the court. The tax s hall be assessed against each such tract of\nland, and may be paid by either the life tenant or the remainderman. When so paid the one\nnot paying shall be liable to the one who has paid for such proportion of the amount paid\nas his interest in the property bears to the total property assessed, according to the life\ntables at the time in use in this state. To secure contribution the person paying the\nassessment shall have, for his own benefit, the same lien that is provided for the original\ntax, which may be enforced by action in any court of competent jurisdiction. In like\nmanner an owner of an undivided interest in land assessed may pay the whole assessment\nand be entitled to like contribution and substitution.","path":["KRS Chapter 267"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=12900","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:53:13Z","sha256":"be565987eb2456f5cafab9d88f34e1c0094593f9c405e9dc2935121ec8817faf","source_id":"us-ky","stale":false,"prev":"us-ky/krs-267.350","next":"us-ky/krs-267.370"},"notice":"GroundRules: Original legal text. Not legal advice."}