{"data":{"id":"us-ky/krs-267.370","jurisdiction":"us-ky","citation":"KRS 267.370","heading":"Lien of assessments -- Enforcement.","body":"(1) The assessment roll and each assessment installment shall be a paramount lien\nagainst the lands assessed, subject only to the lien for state and county taxes.\n(2) Any lien established under this chapter may be enforced by an action in the Circuit\nCourt without regard to the amount of the claim, at any time after December 1 of\nthe year for which the assessment was levied, at which time all unpaid assessments\nshall become delinquent. The suit shall be brought by the board against the property\non which the ass essment has not been paid. The suit shall be brought in the county\nin which the property lies, unless the property sued upon lies in more than one\ncounty, in which event the suit may be brought on the whole property in any county\nin which any part of it li es. In all other respects actions to enforce these liens shall\nbe the same as actions for the enforcement of other liens, but the right to institute\nsuch actions shall not prevent sales by the sheriff as in cases of delinquent state and\ncounty revenue. The title acquired through any sale of land under this section shall\nbe subject to the lien of all subsequent annual installments of assessments. In all\nsuits for the collection of delinquent assessments the judgment shall include all\ncosts of suit and a reas onable attorney's fee to be taxed by the court. The proceeds\nof sales made under this section shall be paid into the treasury of the district, and\naccounted for by the treasurer the same as the assessments.","path":["KRS Chapter 267"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=12901","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:53:13Z","sha256":"581145bb95182aa0b8b85e1622517faccbdb1eeb0aa5460734bcedb7b5021df5","source_id":"us-ky","stale":false,"prev":"us-ky/krs-267.360","next":"us-ky/krs-267.380"},"notice":"GroundRules: Original legal text. Not legal advice."}