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Rule 60. Relief from a Judgment or Order - Cornell Law School
The court may relieve a party or its legal representative from a final judgment, order, or proceeding for the following reasons:
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PRIORITY OF FEDERAL TAX LIEN
A. Certain priorities are established by statute. See, e.g., I.R.C. 6323. Where a competing lien does not have statutory priority,
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382.365 Release of lien, with notice to property owner,
(1) A holder of a lien on real property, including a lien provided for in KRS 376.010, shall release the lien in the county clerks office where the lien is
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