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268.400 District assessment register -- Preparation by secretary -- Sheriff
receipts register -- Copies to counties in district.
(1)
As soon as the board has adopted the resolution relative to the issue of bonds,
the secretary shall prepare a district assessment register in a well-bound book
and as many copies thereof as there are counties in which any part of the
district is located. This register shall contain the name of the owner of each
piece of property found in the report of the appraisers in the assessment of
benefits, a description of the property assessed, as modified, the minimum
district assessment, the interest district assessment and the annual installment
to be paid each year for the time the bonds are to run, except when the
minimum district assessment has been previously paid.
(2) The district assessment register shall be in substantially the following form:
"The district assessment register of __________ district, in the County (Counties) of
__________, Kentucky. Whereas the __________ district, located in the County
(Counties) of __________ in the State of Kentucky, was duly established by the
orders of the __________ County, and thereafter the plan for reclamation of the
district and the report of the appraisers, containing the assessment of benefits and
damages, were approved, and the proceedings referred to the board of __________
County, to cause such improvements to be made, and to levy an assessment upon
the property in that district to pay for them, to issue bonds and cause the
assessment to be collected, and whereas said board after ascertaining the cost of
the improvements, did levy a district minimum assessment and a district interest
assessment, and apportion them to the property in the district according to the ratio
of benefits, which was also corrected and approved, the board now certifies that the
following is a true and correct table of assessments so levied upon, and to be paid
on each piece of property, together with the annual installments thereof, which shall
become due and payable at the same time and place, and collectible by the same
person and in the same manner that state and county taxes are payable and
collected. This district assessment register is the authority of the tax collector of
each county in which any part of the __________ district is located for demanding
and collecting the assessments.
Name
of
owner___________________________________________________________
Post
office
address________________________________________________________
Description
of
property
assessed______________________________________________
Description__________________________________________________________
____
In
what
county
located_____________________________________________________
No. of acres________
Amount of assessed benefits.................................................................................
$_______
Total amount of minimum district assessment.......................................................
$______
Total amount of district interest assessment..........................................................
$______
Total maximum assessment..................................................................................
$_______
Amount to be collected for the year 19___
19_____, ...................................................................................................... $______
Paid
by_________________________________________________________Collector.
Amount
to
be
collected
for
the
year
19_____.......................................................................
19____......................................................................................................$_________
Paid
by_________________________________________________________Collector.
Amount to be collected for the year 19_____
19_____, ...................................................................................................$________,
Paid
by__________________________________________________________Collector
.
The collector of taxes in the County of ____________ is hereby ordered to collect
the above assessment and pay same to the treasurer at the time required by law
each year. Done by order of the board of drainage commissioners of ___________
County, Kentucky, on this the _________ day of ____________, 19____.
Attest:
__________________________________________________________Secretary
________________________________________________________________Pre
sident
(Seal)"
(3) Each assessment shall be on a separate sheet, and there shall be as many
spaces prepared for the sheriff to sign as there are annual payments to be
made. Each sheet shall be signed by the president and attested by the
secretary, and the official seal of the board shall be attached at the bottom of
each page. When the sheriff collects any annual installment of the assessment
he shall give the payer a receipt and indorse it paid on the blank space on the
assessment sheet.
(4) When the district assessment register has been completed the secretary shall
deliver a copy to the county clerk in each county where any part of the district
is located and take his receipt therefor. The clerk shall file and keep it in his
office as a permanent record.
Effective:January 2, 1978
History: Amended 1976 (1st Extra. Sess.) Ky. Acts ch. 14, sec. 248, effective
January 2, 1978. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October
1, 1942, from Ky. Stat. sec. 2380b-26.
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