Kentucky Statutes 91.560 – Tax lien
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(1) The fee simple of all lands, in a city of the first class or in a consolidated local government, and the full term and renewal of every leasehold carrying with it the value of the improvements thereon, shall be subject, from and after the assessment date each year, to a lien for the city taxes to be assessed thereon for the succeeding year. The lien shall be superior to homestead right and to all encumbrances, whether made before or after that date, except state taxes, and shall take precedence of dower, curtesy, remainders, reversions, and other future estates.
(2) From the beginning of any action to collect taxes against real property, a lien for each tax bill assessed against the same owner or set of joint owners shall also arise upon every tract of land or improvement still owned by him or them, with a view to the sale of less than all the tracts for the entire tax bill, subject to such marshaling of burdens as against third parties as the rules of equity require. The court may allow a purchaser or encumbrancer to release any tract from the tax lien thereon, by paying its share of the tax, interest, and costs.
(3) The tax lien on real property provided for by this section shall attach though, through error in the proceedings, the tax bill is unenforceable, in which case the lien reaching back to the date named shall support the claim of the city or consolidated local government for any taxes imposed afterward for the year in question under any curative act of the General Assembly.
(4) The city or a consolidated local government shall have a lien on personal property as provided in the case of real property for its taxes.
Effective: July 15, 2002
History: Amended 2002 Ky. Acts ch. 346, sec. 99, effective July 15, 2002. — Amended
1980 Ky. Acts ch. 188, sec. 77, effective July 15, 1980. — Amended 1956 Ky. Acts ch. 22, sec. 1, effective Mary 18, 1956. — Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 3001, 3006.
(2) From the beginning of any action to collect taxes against real property, a lien for each tax bill assessed against the same owner or set of joint owners shall also arise upon every tract of land or improvement still owned by him or them, with a view to the sale of less than all the tracts for the entire tax bill, subject to such marshaling of burdens as against third parties as the rules of equity require. The court may allow a purchaser or encumbrancer to release any tract from the tax lien thereon, by paying its share of the tax, interest, and costs.
Terms Used In Kentucky Statutes 91.560
- Action: includes all proceedings in any court of this state. See Kentucky Statutes 446.010
- City: includes town. See Kentucky Statutes 446.010
- Dower: A widow
- Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
- Lien: A claim against real or personal property in satisfaction of a debt.
- Owner: when applied to any animal, means any person having a property interest in such animal. See Kentucky Statutes 446.010
- Personal property: All property that is not real property.
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- State: when applied to a part of the United States, includes territories, outlying possessions, and the District of Columbia. See Kentucky Statutes 446.010
- Year: means calendar year. See Kentucky Statutes 446.010
(3) The tax lien on real property provided for by this section shall attach though, through error in the proceedings, the tax bill is unenforceable, in which case the lien reaching back to the date named shall support the claim of the city or consolidated local government for any taxes imposed afterward for the year in question under any curative act of the General Assembly.
(4) The city or a consolidated local government shall have a lien on personal property as provided in the case of real property for its taxes.
Effective: July 15, 2002
History: Amended 2002 Ky. Acts ch. 346, sec. 99, effective July 15, 2002. — Amended
1980 Ky. Acts ch. 188, sec. 77, effective July 15, 1980. — Amended 1956 Ky. Acts ch. 22, sec. 1, effective Mary 18, 1956. — Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 3001, 3006.