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107.140 Benefited property, what constitutes, assessment of governmental
property -- Procedure against state.
(1)
(a)
(b)
(c)
(d)
In the case of improvements of public ways, the benefited property shall
consist of all real property abutting upon both sides of the improvement
project, and the cost of improving intersections shall be included in the
total costs to be assessed and apportioned, unless and to the extent the
city shall appropriate, within constitutional limitations, from available
funds, a definite and specified sum as a contribution thereto, or a portion
of the aggregate cost, or the cost of specified portions of the
improvement; provided, however, that if provisions shall be made for
sidewalk improvements, as an integral part of the improvement of a
"public way," as defined in subsection (3) of KRS 107.020, upon only one
side of the project, the costs of the sidewalk improvement shall be
ascertained and assessed separately against the property abutting upon
that side only, but the governing body may provide that such assessment
shall include a fair share of the over-all costs as herein defined, other than
the amounts of the actual construction contracts.
In the case of improvements for draining sewage, storm water, or a
combination thereof, the benefited properties shall consist of all properties
which are thereby afforded a means of drainage, including not only the
properties which may be contiguous to the improvements, but also
adjacent properties within a reasonable distance therefrom as the
governing body may in the proceedings set forth.
In the case of an improvement project consisting in whole or in part of a
sewage treatment plant, or enlargement or substantial reconstruction of
an existing sewage treatment plant, the benefited properties shall be all
those properties the sewage from which is treated in such plant, including
properties already provided with sewer drainage facilities as well as those
properties which the improvement project will provide with such drainage
facilities, but the governing body may classify properties according to the
extent of benefits to be afforded to them, and may establish one (1) rate
of assessment applicable to all properties participating in the benefits of
the sewage treatment installations, and an additional rate of assessment
applicable to properties for which the improvement project will also
provide sewer drainage facilities. In relation to wastewater collection
projects constructed by metropolitan sewer districts, benefited property
shall consist of all property whether improved or unimproved to which the
project affords a means of discharging wastewater.
The governing body may, either in the proceedings initiating an
improvement project, or in subsequent proceedings, recognize the
necessity or desirability in the interest of the public health, safety and
general welfare, that properties other than the properties originally
benefited by an improvement under paragraphs (b) or (c) of this
subsection, be permitted to connect to such sewer drainage and/or
treatment facilities, and may make equitable provisions which may be
adjustable from year to year as bonds are retired, whereby the owners of
such later-connecting properties, may, by paying charges for the privilege
(2)
(3)
of connecting, and/or by assuming a share of improvement assessments,
or otherwise, be placed as nearly as practicable on a basis of financial
equity with the owners of properties initially provided to be assessed.
(e) The governing body may, either in the proceedings initiating an
improvement project, or in subsequent proceedings, recognize the
necessity or desirability in the interest of the public health, safety and
general welfare that residential properties within one thousand feet
(1000'), measured along paved roads, of a fire hydrant in cities with a
population of less than twenty thousand (20,000) based upon the most
recent federal decennial census may be assessed on the same basis as
property abutting upon a street where a fire hydrant is to be installed.
(a) Benefited property owned by the city or county, or owned by the United
States government or any of its agencies, if such property is subject to
assessment by Act of Congress, shall be assessed annually the same as
private property, and the amount of the annual assessment shall be paid
by the city, county, or United States government, as the case may be.
The same right of action shall lie against the county as against a private
owner.
(b) Benefited property owned by the state, except property the title to which
is vested in the Commonwealth for the benefit of a district board of
education pursuant to KRS 162.010, shall be assessed as follows: Before
assessing the state, the governing body shall serve written notice on the
secretary of the Finance and Administration Cabinet setting forth specific
details including the estimated total amount of any improvement
assessment proposed to be levied against any state property relative to
any proposed improvement project. Said written notice shall be served
prior to the next even-numbered-year regular session of the General
Assembly so that the amount of any specific improvement assessment
may be included in the biennial executive branch budget recommendation
to be submitted to the General Assembly. Payment of any assessment
shall be made only from funds specifically appropriated for that
assessment. If an amount sufficient to pay the total amount of any
assessment has been appropriated, then the total amount shall be paid; if
an amount sufficient only to pay annual assessments has been
appropriated, then only the amount of the annual assessment shall be
paid. The amount of the assessment shall be certified by the city treasurer
to the Finance and Administration Cabinet, which shall thereupon draw a
warrant upon the State Treasurer, payable to the city treasurer, and the
State Treasurer shall pay the same.
(c) In the case of property the title to which is vested in the Commonwealth
for the benefit of a district board of education, the amount of the annual
assessment shall be paid by the city or other local governmental agency
or authority which undertook the improvement project.
No benefited property shall be exempt from assessment.
Effective:January 1, 2015
History: Amended 2014 Ky. Acts ch. 92, sec. 207, effective January 1, 2015. -Amended 2001 Ky. Acts ch. 58, sec. 14, effective June 21, 2001. -- Amended
1982 Ky. Acts ch. 450, sec. 64, effective July 1, 1983. -- Amended 1976 (1st
Extra. Sess.) Ky. Acts ch. 13, sec. 20. -- Amended 1964 Ky. Acts ch. 161, sec.
3; and ch. 175, sec. 1. -- Amended 1960 Ky. Acts ch. 226, sec. 5. -- Created
1956 Ky. Acts ch. 239, sec. 14.
Legislative Research Commission Note (1982). A technical correction has been
made in this section by the Reviser of Statutes pursuant to KRS 7.136.
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