Corporation’s Lien for Taxes

(RECORDING; LIMITATION; PROCEDURE WHEN TAX IS PAID; USE OF TAXES FOR MISCELLANEOUS PROVISIONS AS TO DITCHES,DRAINAGE, AND RECLAMATION) KRS 269.180

The corporation shall have a lien for all taxes upon the land assessed and upon all personal property of the owners found upon the premises not exempt from execution, attachment, or distraint.

Unless suit is commenced or proceedings had within ten (10) years from July 1 of any particular year, the lien for that year’s taxes shall be lost.

After the action of the Circuit Court of the county upon the assessment and apportionment, the circuit clerk shall certify a copy of it to the county clerk,

Recording Requirements:

  • Certified copy of the circuit court order and a copy of the map showing the boundary of the corporation
    Index the lien in the real estate index as follows:

The first party is the owner of the property
The second party is the holder of the lien (corporation)

Debbie Jones
Boyd County Clerk

Boyd County Courthouse
2800 Louisa St.
Catlettsburg, Ky. 41129

Phone: (606) 739-5116
Fax:
Email: debbiejones@zoominternet.net

Branch Offices
Cedar Knoll Mall
Phone: (606) 929-9595

Ashland Office
335 16th Street
Ashland, Ky. 41101
Phone: (606) 325-3547