{"data":{"id":"us-ky/krs-269.180","jurisdiction":"us-ky","citation":"KRS 269.180","heading":"Corporation's lien for taxes -- Recording -- Limitation -- Procedure when","body":"tax is paid -- Use of taxes.\nThe corporation shall have a lien for all taxes upon the land assessed and upon all\npersonal property of the owners found upon the premises not exem pt from execution,\nattachment, or distraint. This lien shall not be defeated by any means. It is a general lien\nsuch as arises for state and county taxes, and is superior to all other claims and liens\nexcept state and county taxes. For questions of limitat ion or apportionment as between\nvendor and vendee, it dates as of July 1 of each year. Unless suit is commenced or\nproceedings had within ten (10) years from July 1 of any particular year, the lien for that\nyear's taxes shall be lost. After the action of t he Circuit Court of the county upon the\nassessment and apportionment, the clerk shall certify a copy of it to the county clerk, who\nshall record it in his office, together with a map showing the boundary of the corporation,\nand index the liens in real esta te indexes in the name of the owner as grantor and the\ncorporation as grantee. This record shall be notice to all persons of the taxes and any\ninterest and costs thereon, and of the lien retained upon the land. When any tax has been\npaid, the president or treasurer of the corporation shall enter the word \"paid\" upon the\nrecord in the proper column, and enter the amount so paid and subscribe thereto the name\nof the corporation by him. The taxes shall be used by the corporation to maintain its\nsystem of ditch es, and adding any necessary ditches and extensions, and for the general\ndrainage purposes of the corporation.","path":["KRS Chapter 269"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=13008","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:53:14Z","sha256":"2d642a2837b5aff62a934f85aee2d4a3dd091940f8ef6226b4af89295587403f","source_id":"us-ky","stale":false,"prev":"us-ky/krs-269.170","next":"us-ky/krs-269.190"},"notice":"GroundRules: Original legal text. Not legal advice."}