KRS § 268.420 — KY Code / Title XXII / Chapter 268 / Section 268.420
268.420 Collection of assessments by sheriff -- Fee -- Returns to treasurer -- Delinquency penalty -- Sale of assessment lien claims
Status: in_force

268.420 Collection of assessments by sheriff -- Fee -- Returns to treasurer --

Delinquency penalty -- Sale of assessment lien claims.

(1) The sheriff of each county of the district shall receive the collector's drainage

assessment book each year. He shall promptly and faithfully demand and collect the

assessments at the same time that he demands and collects the state and county

taxes due on the same property. If any property has been divided or transferred, the

sheriff shall receive payment of assessments on any part charged with the

assessments and give his receipt accordingly, and show therein upon what part of

the property the assessment has been paid. The collector's drainage assessment book

shall be the warrant and authority of the sheriff for making demand and collection

of drainage assessments. The fee of the sheriff for collecting drainage assessments

shall be four percent (4%), which shall be added to the regular assessment. The

sheriff shall return all collector's drainage assessment books each year to the

secretary of the board, and shall pay over and account to the treasurer of the district

for all money collected thereon each year at the same time he pays over state and

county taxes.

(2) If the assessment has not been paid to the sheriff or collector on any parcel of land

or property described in the assessment register certified to him during the year for

which said assessment was levied or on or before the last day of February of the

year immediately following the year for which said assessment was levied and

became due, a penalty of six percent (6%) shall automatically attach thereto on and

after said date, which shall be added to the assessment against such parcel or parcels

of land on which the assessment has not been paid, to be collected in the same

manner that the assessment is collected; and unless so paid the sheriff or collector

shall advertise and offer for sale the assessment lien claim of said district in the

same manner as state and county tax claims are required to be sold, which sale shall

be for the assessments, penalties, costs and expenses of making sale in the same

manner and with the same force and effect as sales of tax claims for state and

county taxes, and subject to redemption by the owner within the time, on the terms,

upon the penalties and upon the same conditions that are now and may hereafter be

provided by general law for the redemption of land or other property sold by the

sheriff for state or county taxes.

(3) When an assessment lien claim is sold for the assessment herein provided for, if no

one will bid for and purchase and pay for such claim so offered for sale, the amount

of the assessment, penalty, interest and costs, including the costs for advertising

such sale, it shall be the duty of the sheriff making such sale to purchase same for

the board of drainage commissioners to which such assessment is due and owing,

and he shall make report of such fact to the county clerk of the county in which such

land or property is located, as required by law under sales to the state and county for

state and county taxes. He shall also certify such facts in like manner to the

secretary of the board of drainage commissioners, which report shall be received

and kept by the secretary of such board and recorded by him in the general drainage

record book kept by him.

(4) The purchaser of any such lands pursuant to a proceeding in enforcement of said

assessment lien claim shall take said property subject to the future assessments to be

levied against said property for making the improvement, including all such

assessments becoming delinquent after the sale of the assessment lien claim thus

enforced. The purchaser of such assessment lien claims shall have the same estate,

right, title, and interest in the delinquent property that purchasers of certificates of

delinquency acquire at sales of tax claims for state and county taxes, subject alone

to the provisions of this section.