As provided in KRS 65.207(4) and 65.206(c), assessments imposed upon real property under the EPAD Program shall be collected and distributed by the County Sheriff, or a third party servicer, as designated by the property owner and the Program Administrator, to the County in the same manner as other property taxes and as further provided in the Interlocal Agreement (as defined below). Unpaid assessments shall bear the same penalty as general state and local ad valorem taxes. The assessments, together with any interest and penalties, shall constitute a first and prior lien against the real property on which they are imposed from the date on which the notice of assessment is recorded pursuant to the EPAD Act until paid. The lien of the assessments shall have the same priority status as a lien for any other state or local ad valorem tax upon the property.
(Ord. 6.25.21, passed 6-25-2021)