{"data":{"id":"us-ky/krs-381.900","jurisdiction":"us-ky","citation":"KRS 381.900","heading":"Tax assessments -- Individual liability -- Forfeiture or sale.","body":"Taxes, assessments and other charges of this state, or of any political subdivision, or of\nany special improvement district, or any other taxing or assessing authority shall be\nassessed against and collected on each individual unit, each of which shall be carried on\nthe tax books as a separate and distinct entity for that purpose, and not on the property as\na whole. The valuation of the general and limited common elements shall be assessed\nproportionately among the co -owners thereof. No forfeiture or sale o f the improvements\nor property as a whole for delinquent taxes, assessments or charges shall ever divest or in\nanywise affect the title to an individual unit so long as taxes, assessments and charges to\nsaid individual unit are currently paid.","path":["KRS Chapter 381"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=35518","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:59:11Z","sha256":"7ce59ca86e8b4ebd630039beb32d3471352064d151d368d6a9404bceefce2224","source_id":"us-ky","stale":false,"prev":"us-ky/krs-381.897","next":"us-ky/krs-381.905"},"notice":"GroundRules: Original legal text. Not legal advice."}