{"data":{"id":"us-ky/krs-74.220","jurisdiction":"us-ky","citation":"KRS 74.220","heading":"Assessment roll as evidence -- Enforcement of liens -- Proceedings -- Costs.","body":"The assessment roll as made up by the commission shall be prima facie evidence in all\ncourts that all steps necessary to be taken have been properly taken, and that all\nproceedings are regular and valid. The commission may enforce liens under this chapter\nby an action against the land in the Circuit Court at any time after January 1 of the year\nfor which the assessments were levied. The right to institute such an action shall not\nprevent sales by the collecting officer as in cases of delinquent state and c ounty taxes.\nThe proceeds of sales in actions under this section shall be paid into the treasury of the\ndistrict.","path":["KRS Chapter 74"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=24388","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:34Z","sha256":"af030fbc8b262132fbe11dc2674d5579bfa77980da83340e64fd1c25ab4af5c6","source_id":"us-ky","stale":false,"prev":"us-ky/krs-74.210","next":"us-ky/krs-74.230"},"notice":"GroundRules: Original legal text. Not legal advice."}