The assessment roll and each installment shall be a first lien on the land assessed, subject only to the lien for state and county taxes.
KRS 74.210
Lien of assessments
Effective: October 1, 1942 History: Recodified 1942 Ky
Official source: Kentucky General Assembly. Reproduced from public-domain Kentucky statutes; confirm against the official source for the current text. Not legal advice.