§ 27.107 WHEN CITY MAY PROCEED; ASSESSMENT CONSTITUTES LIEN
   (A)   After the passage of time for the action provided for in § 27.106, or after favorable final judgment in any such action, whichever comes later, the city may proceed with the improvement or part thereof as was stayed by the action, including notice requiring payment of special assessment or installment thereon and bonds or other method proposed to finance the improvement. The first installment may be apportioned so that other payments will coincide with payment of ad valorem taxes.
   (B)   The amount of any outstanding assessment or installments thereof on any property, and accrued interest and other charges, shall constitute a lien on the property to secure payment to the bondholders or any other source of financing of the improvement. The lien shall take precedence over all other liens, whether created prior to or subsequent to the publication of the ordinance, except a lien for state and county taxes, general municipal taxes, and prior improvement taxes, and shall not be defeated or postponed by any private or judicial sale, by any mortgage, or by any error or mistake in the description of the property or in the names of the owners. No error in the proceedings of the Council shall exempt any benefited property from the lien for the improvement assessment, or from payment thereof, or from the penalties or interest thereon, as herein provided.
(KRS 91A.280)
(1985 Code)