{"data":{"id":"us-ky/krs-91.560","jurisdiction":"us-ky","citation":"KRS 91.560","heading":"Tax lien.","body":"(1) The fee simple of all lands, in a city of the first class or in a consolidated local\ngovernment, and the full term and renewal of every leasehold carrying with it the\nvalue of the improvements thereon, shall be subject, from and after the assessment\ndate each year, to a lien for the city taxes to be assessed thereon for the succeeding\nyear. The lien shall be superior to homestead right and to all encumbrances, whether\nmade before or after that date, except state taxes, and shall take precedence of\ndower, curtesy, remainders, reversions, and other future estates.\n(2) From the beginning of any action to collect taxes against real property, a lien for\neach tax bill assessed against the same owner or set of joint owners shall also arise\nupon every tract of land or improvement still owned by him or them, with a view to\nthe sale of less than all the tracts for the entire tax bill, subject to such marshaling of\nburdens as against third parties as the rules of equity require. The court may allow a\npurchaser or encumbrancer to release any tract from the tax lien thereon, by paying\nits share of the tax, interest, and costs.\n(3) The tax lien on real property provided for by this section shall attach though,\nthrough error in the proceedings, the tax bill is unenforceable, in which case the lien\nreaching back to the date named shall support the claim of the city or consolidated\nlocal government for any taxes imposed afterward for the year in question under any\ncurative act of the General Assembly.\n(4) The city or a consolid ated local government shall have a lien on personal property\nas provided in the case of real property for its taxes.","path":["KRS Chapter 91"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=25533","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:49Z","sha256":"3236869e86768e8a48807b826e508cb65fc95df1d76af529f81162146f701d03","source_id":"us-ky","stale":false,"prev":"us-ky/krs-91.550","next":"us-ky/krs-91.570"},"notice":"GroundRules: Original legal text. Not legal advice."}