{"data":{"id":"us-ky/krs-67a.795","jurisdiction":"us-ky","citation":"KRS 67A.795","heading":"Assessment to constitute lien on benefited property -- Precedence.","body":"Each annual improvement assessment, with any penalty or interest incident to the\nnonpayment thereof, shall constitute a lien upon the lot or parcel of benefited property\nagainst which it is assessed. The lien shall attach to each lot or parcel of benefited\nproperty as the same is described by the owner's deed of record in the county clerk's office\nat the time of the publication of the Third Ordinance, as provided in KRS 67A.760, and\nthereupon shall take precedence over all other liens, whether created prior  to or\nsubsequent to the publication of said ordinance, except state and county taxes, general\nmunicipal taxes, and prior improvement taxes and shall not be defeated or postponed by\nany private or judicial sale, by any mortgage, or by any error or mistake in the description\nof the property or in the names of the owners. No error in the proceedings of the\ngoverning body shall exempt any benefited property from its share of the improvement\nassessment, or from the payment thereof, or from the penalties or inte rest thereon, as\nherein provided. No error in the proceedings of the governing body shall exempt any\nproperty from liability for payment of any annual improvement assessment, or for any\ninterest or penalty incident to nonpayment thereof. The urban-county's governing body, or\nany court of competent jurisdiction, shall have power to make such rules and orders as\nmay be required to do justice to all parties.","path":["KRS Chapter 67A"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=23939","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:28Z","sha256":"a7fd35d9c6a5e006031efd2bb7a193c64cc1ba31b6327bd1b468e4a8b8263082","source_id":"us-ky","stale":false,"prev":"us-ky/krs-67a.790","next":"us-ky/krs-67a.800"},"notice":"GroundRules: Original legal text. Not legal advice."}