KRS § 268.400 — KY Code / Title XXII / Chapter 268 / Section 268.400
268.400 District assessment register -- Preparation by secretary -- Sheriff receipts register -- Copies to counties in district
Status: in_force

268.400 District assessment register -- Preparation by secretary -- Sheriff receipts

register -- Copies to counties in district.

(1) As soon as the board has adopted the resolution relative to the issue of bonds, the

secretary shall prepare a district assessment register in a well-bound book and as

many copies thereof as there are counties in which any part of the district is located.

This register shall contain the name of the owner of each piece of property found in

the report of the appraisers in the assessment of benefits, a description of the

property assessed, as modified, the minimum district assessment, the interest district

assessment and the annual installment to be paid each year for the time the bonds

are to run, except when the minimum district assessment has been previously paid.

(2) The district assessment register shall be in substantially the following form:

"The district assessment register of __________ district, in the County (Counties)

of __________, Kentucky. Whereas the __________ district, located in the County

(Counties) of __________ in the State of Kentucky, was duly established by the orders of

the __________ County, and thereafter the plan for reclamation of the district and the

report of the appraisers, containing the assessment of benefits and damages, were

approved, and the proceedings referred to the board of __________ County, to cause such

improvements to be made, and to levy an assessment upon the property in that district to

pay for them, to issue bonds and cause the assessment to be collected, and whereas said

board after ascertaining the cost of the improvements, did levy a district minimum

assessment and a district interest assessment, and apportion them to the property in the

district according to the ratio of benefits, which was also corrected and approved, the

board now certifies that the following is a true and correct table of assessments so levied

upon, and to be paid on each piece of property, together with the annual installments

thereof, which shall become due and payable at the same time and place, and collectible

by the same person and in the same manner that state and county taxes are payable and

collected. This district assessment register is the authority of the tax collector of each

county in which any part of the __________ district is located for demanding and

collecting the assessments.

Name of owner___________________________________________________________

Post office address________________________________________________________

Description of property assessed______________________________________________

Description______________________________________________________________

In what county located_____________________________________________________

No. of acres________

Amount of assessed benefits................................................................................. $_______

Total amount of minimum district assessment....................................................... $______

Total amount of district interest assessment.......................................................... $______

Total maximum assessment.................................................................................. $_______

Amount to be collected for the year 19___

19_____, ...................................................................................................... $______

Paid by_________________________________________________________Collector.

Amount to be collected for the year 19_____.......................................................................

19____......................................................................................................$_________

Paid by_________________________________________________________Collector.

Amount to be collected for the year 19_____

19_____, ...................................................................................................$________,

Paid by__________________________________________________________Collector.

The collector of taxes in the County of ____________ is hereby ordered to collect the

above assessment and pay same to the treasurer at the time required by law each year.

Done by order of the board of drainage commissioners of ___________ County,

Kentucky, on this the _________ day of ____________, 19____.

Attest: __________________________________________________________Secretary

________________________________________________________________President

(Seal)"

(3) Each assessment shall be on a separate sheet, and there shall be as many spaces

prepared for the sheriff to sign as there are annual payments to be made. Each sheet

shall be signed by the president and attested by the secretary, and the official seal of

the board shall be attached at the bottom of each page. When the sheriff collects any

annual installment of the assessment he shall give the payer a receipt and indorse it

paid on the blank space on the assessment sheet.

(4) When the district assessment register has been completed the secretary shall deliver

a copy to the county clerk in each county where any part of the district is located

and take his receipt therefor. The clerk shall file and keep it in his office as a

permanent record.