{"data":{"id":"us-ky/krs-268.500","jurisdiction":"us-ky","citation":"KRS 268.500","heading":"Subsequent owner's privity -- Apportionment of assessment.","body":"(1) Any person who acquires title to any property affected by any proceeding under this\nchapter, after the filing of the petition for establishment of any district and the\ngiving of notice thereof by the clerk of the court, shall be deemed privy to the\nperson owning or in possession under claim of ownership at the time of filing the\npetition, and shall be bound by all subsequent proceedings as the owner at that time\nwould have been bound if he had remained owner of the property. The property\nassessed shall in e ach instance be liable for the assessment against it, and each\ninstallment of any assessment shall be paid by the owner in possession at the time\nany installment becomes due.\n(2) Any land assessed for benefits in which one or more persons own the life esta te\nwith the remainder to some other person, shall be assessed as any other land by the\nappraisers, and the name of the life tenant and the remainderman reported if known,\nbut the remainderman or reversioner need not be brought in the proceedings before\nhis interest becomes vested. The assessment may be paid by either the life tenant or\nthe remainderman, and when so paid the owner not paying shall be liable to the one\nwho pays the assessment for such proportion of the amount paid as his interest in\nthe property bears to the total property assessed according to the life tables at the\ntime in use in this state. The person who pays shall have, for his own benefit, the\nsame lien provided for the original assessment, which may be enforced by action in\nany court of  competent jurisdiction. An owner of any undivided interest in lands\nmay pay the whole assessment and be entitled to like contribution and substitution.","path":["KRS Chapter 268"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=12973","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:53:14Z","sha256":"2379cea2b00d1054f7503fe596053a2946bcff239fba55782729537026c4bc51","source_id":"us-ky","stale":false,"prev":"us-ky/krs-268.490","next":"us-ky/krs-268.510"},"notice":"GroundRules: Original legal text. Not legal advice."}