2015 Kentucky Revised Statutes CHAPTER 91A - FINANCE AND REVENUE OF CITIES 91A.570 Duties of the board for the management district -- Annual assessment -- Collection -- Appeal -- Lien.
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91A.570 Duties of the board for the management district -- Annual assessment -Collection -- Appeal -- Lien.
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Upon the effective date of the ordinance establishing the management district, the
board shall implement the economic improvement plan adopted by the legislative
body.
As soon as practicable after its appointment, and each year thereafter as provided by
ordinance, the board shall develop a plan for economic improvements within the
management district and shall prepare an annual detailed budget for the costs of
providing economic improvements and shall submit the plan and budget to the
legislative body for its approval.
Upon approval of the economic improvement plan and annual budget, the board
shall:
(a) Submit the budget to the Department for Local Government as provided in
KRS 65A.020;
(b) Publish pursuant to KRS Chapter 424 and mail by first-class mail to each
affected property owner a description of the plan, the fair basis of assessment
to be utilized, the estimated cost to the property owner, and the ratio that the
cost to each property owner bears to the total cost of the economic
improvements.
The ordinance establishing the management district shall provide a procedure for
the annual collection of the assessment for the economic improvements.
(a) The board may be directed to annually prepare and mail by first -class mail to
an owner of each parcel of real property the annual assessment, and to
establish due dates and penalties and interest, if any, for delinquent payment;
or
(b) The annual assessment may be collected in the same manner, at the same
times, and by the office authorized by law for the collection and enforcement
of general city taxes, in which case the collector of taxes shall make regular
remittances of the amounts collected to the board. The penalties and interest
for delinquent taxes may be applied to delinquent assessments, or separate
penalties and interest may be imposed; however, no discount shall be provided
for early payment.
(c) Notwithstanding the method of collection for the assessment that is adopted,
any affected property owner shall be afforded the right to contest the amount
of assessment or the inclusion of his property. The contest shall be filed with
the board within thirty (30) days of the receipt of the assessment. The property
owner shall have the right to appear before the board and present evidence. A
record shall be made of the proceedings and the board shall render a written
decision. The decision of the board may be appealed to the Circuit Court of
the county in which the city is located.
The amount of any outstanding assessment on any property, and accrued interest
and other charges, shall constitute a lien on the property. The lien shall take
precedence over all other liens, whether created prior to or subsequent to the
assessment, except a lien for state and county taxes, general municipal taxes, and
prior improvement assessments, and shall not be defeated or postponed by any
private or judicial sale, by any mortgage, or by any error or mistake in the
description of the property or in the names of the owners. No error in the
proceedings of the city legislative body or the board shall exempt any property from
the lien for the economic improvement assessment, or from payment thereof, or
from the penalties or interest thereon, as herein provided.
Effective: March 21, 2013
History: Amended 2013 Ky. Acts ch. 40, sec. 42, effective March 21, 2013. -- Created
1990 Ky. Acts ch. 226, sec. 5, effective July 13, 1990.
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