{"data":{"id":"us-ky/krs-67a.889","jurisdiction":"us-ky","citation":"KRS 67A.889","heading":"Lien for annual improvement assessment.","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 benefite d\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 ordinance of initiation, as provided, and thereupon\nshall take precedence over all other liens, whether created prior to or  subsequent to the\npublication of the ordinance, except state and county taxes, general municipal taxes, and\nprior improvement assessments and shall not be defeated or postponed by any private or\njudicial sales, by any mortgage, or by any error or mistake in the description of the\nproperty or in the names of the owners.  No error in the proceedings of the urban -county\ncouncil shall exempt any benefited property from the lien for the improvement\nassessment, or from the payment thereof, or from the penalties or interest thereon, as\nherein provided.  No error in the proceedings of the urban -county council shall exempt\nany property from liability for payment of any annual improvement assessment, or for any\ninterest or penalty incident to nonpayment thereof.  The  urban-county council of the\ngovernment shall have power to make such rules and orders as may be required to\nproperly administer the project.","path":["KRS Chapter 67A"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=23972","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:28Z","sha256":"b0422ea4d5b877330aa01ffdff53c22b133a442f6571a7d9be0c637d498d5a1b","source_id":"us-ky","stale":false,"prev":"us-ky/krs-67a.888","next":"us-ky/krs-67a.890"},"notice":"GroundRules: Original legal text. Not legal advice."}