A lien shall exist for the cost of the establishment, construction, reconstruction, repair, enlargement, extension and maintenance of any levee established under the laws of Kentucky against the land within the territory protected by the levee, superior to all other liens except those for taxes due the state, county, municipality or taxing district in which the land is located.
KRS 266.180
Recodified 1942 Ky. Acts ch. 208, sec. 1, effective10/1/1942, from Ky. Stat. sec. 2417c-18.