74.150 Assessment roll -- Statement of costs -- Hearing -- Final order -- Appeal.
384 words·~2 min read·
/ky/chapter-74/74-150A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(1)After the classification of the land and the ratio of assessment of the different
classes to be made has been confirmed by the county judge/executive, the
commission shall prepare an assessment roll in duplicate, signed by the chairman
and secretary of the commission, giving a description of all the land in the water
district, the name of the owner, and the amount of assessment against each of the
several tracts of land. In preparing this assessment roll the commission shall
ascertain the total cost of the improvement, the cost of the proceedings and all
wages paid or to be paid, and the total shall be the amount to be paid by the lands
benefited. Attached to this water-assessment roll and filed with it, shall be a
statement of all the costs of the work to be done, and five percent (5%) in addition
to meet any unforeseen contingencies. This statement of costs shall also be made in
duplicate and signed by the chairman and secretary of the commission. One
(1)copy
of the assessment roll and statement of costs shall be filed with the county clerk in
which the proceeding is pending, and he shall then give at least ten
(10)days' notice
of the time of the hearing on the assessment roll and statement of costs.
(2)At the time fixed for the hearing, the county judge/executive shall hear in a
summary way all objections to the cost of the improvement, as set out in the
statement made by the commission and filed with the assessment roll, and all
objections to the assessments of lands therein set forth, and shall enter an order
confirming the assessment roll, or directing the commission to change the
assessments in accordance with the finding of the county judge/executive. The order
of the county judge/executive confirming or modifying the assessment roll and
statement of costs shall be final for all purposes if not appealed within thirty
days after the entry of the order. The county judge/executive shall also direct the
clerk to certify to the treasurer of the commission a copy of the assessment roll as
filed by the commission or changed by the county judge/executive. One
(1)copy of
the assessment roll shall be retained by the clerk and recorded as part of the record.