74.210 Lien of assessments. The assessment roll and each installment shall be a first lien on the land assessed, subject only to the lien for state and county taxes. Effective: October 1, 1942 History: Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 938g-10, 938g-13.