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268.180 Board levies preliminary tax -- Purpose -- Collection -- Surplus to
district fund.
(1)
(2)
(3)
As soon as a district is referred to it by the court, the board shall levy a uniform
tax of not more than fifty cents ($0.50) per acre upon each acre of land within
the district, as shown by the viewers' report, to be used to pay the expenses
incurred in establishing the district, or to be incurred in organizing the district,
making surveys and assessing benefits and damages and to pay other
expenses necessary to be incurred before the board may provide funds to pay
the total cost of improvements of the district. If the boundaries of the district are
extended so as to include property not described and contained in the report of
the viewers approved by the court, the same uniform tax shall be made on
such other property as soon as it is included in the district.
This tax shall be payable as soon as levied. If not paid by December 1 of the
year in which it is levied, it shall become delinquent and be returned to the
sheriff of the county in which the property is located by the board. It shall be
collected by the sheriff in the same manner and bear the same penalty as
general state and county taxes. This tax shall be a lien on the property against
which it is levied from the time of the levy.
In case the sum received from the levy exceeds the total cost of items for
which it has been levied, the surplus shall be placed in the general fund of the
district and used to pay the cost of construction.
Effective:October 1, 1942
History: Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from
Ky. Stat. sec. 2380b-13.
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