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.
Effective: October 1, 1942

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Terms Used In Kentucky Statutes 74.210

  • Lien: A claim against real or personal property in satisfaction of a debt.
  • State: when applied to a part of the United States, includes territories, outlying possessions, and the District of Columbia. See Kentucky Statutes 446.010

History: Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky.
Stat. secs. 938g-10, 938g-13.