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267.290 Assessment roll and statement of cost -- What to include.
After the classification of the land and the ratio of assessment of the different
classes has been confirmed by the county judge/executive, the board shall prepare
an assessment roll or drainage tax duplicate, giving a description of all the land in
the district, the name of the owner, so far as can be ascertained from the public
records, and the amount of assessment against each tract of land. In preparing this
assessment roll the board shall ascertain the total cost of the improvement, including
the damages awarded to the owners of land and private ditches, the costs of the
proceeding and all wages paid or to be paid, including the wages of the treasurer
and employees of the board, and shall deduct any special assessment made against
any railroad or highway. The remainder shall be the amount to be paid by the land
benefited. This amount shall be assessed against the land according to the benefit
received, as shown by the classification and ratio of assessment made by the
viewers and confirmed by the court. Attached to this drainage assessment roll or
filed with it shall be a statement of the cost of the work to be done, including the
damages awarded to the owners of land and private ditches, the costs of the
proceeding, all wages, salaries and fees, including fees to attorneys, engineers and
other agents, and all other expenses, with five percent (5%) in addition to meet any
unforeseen contingencies. This drainage tax roll and statement of cost shall be
made in duplicate and signed by the president and secretary of the board. One (1)
copy shall be filed with the secretary of the board and the other with the county clerk
in the county in which the proceeding is pending.
Effective:July 13, 1984
History: Amended 1984 Ky. Acts ch. 111, sec. 193, effective July 13, 1984. -Amended 1978 Ky. Acts ch. 384, sec. 407, effective June 17, 1978. -Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky.
Stat. sec. 2380-31.
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