KRS 134.420 — Lien for taxes

(1) The state and each county, city, or other taxing district shall have a lien on the
property assessed for taxes due them respectively for eleven (11) years following
the date when the taxes become delinquent.
(2) This lien shall not be defeated by gift, dev ise, sale, alienation, or any means except
by sale to a bona fide purchaser, but no purchase of property made before final
settlement for taxes for a particular assessment date has been made by the sheriff
shall preclude the lien covering the taxes.
(3) The lien shall include all interest, penalties, fees, commissions, charges, costs,
attorney fees, and other expenses as provided by this chapter that have been
incurred by reason of delinquency in payment of the tax claim certificate of
delinquency, personal property certificate of delinquency, or in the process of
collecting any of them, and shall have priority over any other obligation or liability
for which the property is liable.
(4) The lien of any city, county, or other taxing district shall be of equal rank with that
of the state.
(5) When any proceeding is instituted to enforce the lien provided in this subsection, it
shall continue in force until the matter is judicially terminated.
(6) Every city with a population of less than twenty thousand (20,000 ) based upon the
most recent federal decennial census shall file notice of the delinquent tax liens with
the county clerk of any county or counties in which the taxpayer's business or
residence is located, or in any county in which the taxpayer has an inte rest in
property. The notice shall be recorded in the same manner as notices of lis pendens
are filed, and the file shall be designated miscellaneous state and city delinquent and
unpaid tax liens.