91.758 Economic improvement plan -- Annual budget -- Levy and collection of
602 words·~3 min read·
/ky/91-758A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
assessments -- Appeal -- Lien.
(1)Upon the effective date of the ordinance establishing the management district, a
board of directors shall be appointed and shall proceed to implement the economic
improvements contained in the ordinance adopted by the legislative body.
(2)As soon as practicable after its appointment, and each year thereafter as provided by
ordinance, the board of directors shall develop a plan for economic improvements
within the management district and shall prepare an annual detailed budget for the
costs of providing economic improvements and shall submit the budget to the
legislative body for its approval.
(3)Upon approval of the annual budget, the board of directors shall:
(a)Submit the budget to the Department for Local Government as provided in
KRS 65A.020;
(b)Publish the economic improvement plan pursuant to KRS Chapter 424; and
(c)Mail by first-class mail to each affected property owner a description of the
plan, the fair basis of assessment to be utilized, the estimated cost to the
property owner, and the ratio that the cost to each property owner bears to the
total cost of the economic improvements.
(4)The ordinance establishing the management district shall provide a procedure for
the annual collection of the assessment for the economic improvements.
(a)The board of directors may be directed to annually prepare and mail by first
class mail to an owner of each parcel of real property the annual assessment,
and to establish due dates and penalties and interest, if any, for delinquent
payment; or
(b)The annual assessment may be collected in the same manner, at the same
times, and by the office authorized by law for the collection and enforcement
of general city, consolidated local government, or urban-county taxes, in
which case the collector of taxes shall make regular remittances of the
amounts collected to the board of directors. The penalties and interest for
delinquent taxes may be applied to delinquent assessments, or separate
penalties and interest may be imposed; however, no discount shall be provided
for early payment.
(c)Notwithstanding the method of collection for the assessment that is adopted,
any affected property owner shall be afforded the right to contest the amount
of assessment or the inclusion of his or her property. The contest shall be filed
with the board of directors within thirty
(30)days of the receipt of the
assessment. The property owner shall have the right to appear before the board
of directors and present evidence. A record shall be made of the proceedings
and the board of directors shall render a written decision. The decision of the
board of directors may be appealed to the Circuit Court of the county in which
the city, consolidated local government, or urban-county is located.
(5)The amount of any outstanding assessment on any property, and accrued interest
and other charges, shall constitute a lien on the property. The lien shall take precedence over all other liens, whether created prior to or subsequent to the assessment, except a lien for state and county taxes, general municipal, consolidated local government, or urban-county taxes, and prior improvement assessments, and shall not be defeated or postponed by any private or judicial sale, by any mortgage, or by any error or mistake in the description of the property or in the names of the owners.
No error in the proceedings of the city, consolidated local government, or urban-county legislative body or the board of directors of the management district shall exempt any property from the lien for the economic improvement assessment, or from payment thereof, or from the penalties or interest thereon, as herein provided.