2006 Kentucky Revised Statutes - .310 Payment and collection of assessments when average below twenty-five cents ($0.25) per acre.
.25) per acre.
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.25) per acre.
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267.310 Payment and collection of assessments when average below
twenty-fivecents ($0.25) per acre. If the total
assessment against the land is less than an average of twenty-five
cents ($0.25) per acre, the assessments shall be collected in one
(1) installment. In that case, after the assessment roll has been
made out and one (1) copy delivered to the county treasurer, as
provided in KRS 267.300, notice thereof shall be given by
publication pursuant to KRS Chapter 424, and by posting one (1)
notice at the courthouse door in each county in which land assessed
is located. At any time within thirty (30) days thereafter, any
landowner may pay the assessment against his land to the treasurer,
who shall enter proper credit on the assessment roll. After said
thirty (30) days the board shall recover the assessment roll from
the treasurer and deliver it to the sheriff, accompanied by an
order to collect the unpaid assessments. The sheriff shall proceed
to collect the assessments. If land in any other county is
assessed, a copy of the assessment roll, insofar as it relates to
that land, shall be certified to the sheriff of that county. The
roll, when placed in the hands of the sheriff, shall have the same
effect as a tax against the land assessed, and shall be collected
in the same manner as state and county taxes, except that the
sheriff shall add to each assessment shown the amount of his
commission. If not paid by December 1 following the date of
certification or order to collect, a penalty of six percent (6%)
shall be added. Effective: June 16, 1966 History:
Amended 1966 Ky. Acts ch. 239, sec. 185, effective June 16, 1966.
-- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1,
1942, from Ky. Stat. sec. 2380-32.
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