2016 Kentucky Revised Statutes CHAPTER 268 - DRAINAGE AND RECLAMATION ACT OF 1918 .420 Collection of assessments by sheriff -- Fee -- Returns to treasurer -- Delinquency penalty -- Sale of assessment lien claims.
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268.420 Collection of assessments by sheriff -- Fee -- Returns to treasurer -Delinquency penalty -- Sale of assessment lien claims.
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The sheriff of each county of the district shall receive the collector's drainage
assessment book each year. He shall promptly and faithfully demand and collect the
assessments at the same time that he demands and collects the state and county
taxes due on the same property. If any property has been divided or transferred, the
sheriff shall receive payment of assessments on any part charged with the
assessments and give his receipt accordingly, and show therein upon what part of
the property the assessment has been paid. The collector's drainage assessment book
shall be the warrant and authority of the sheriff for making demand and collection
of drainage assessments. The fee of the sheriff for collecting drainage assessments
shall be four percent (4%), which shall be added to the regular assessment. The
sheriff shall return all collector's drainage assessment books each year to the
secretary of the board, and shall pay over and account to the treasurer of the district
for all money collected thereon each year at the same time he pays over state and
county taxes.
If the assessment has not been paid to the sheriff or collector on any parcel of land
or property described in the assessment register certified to him during the year for
which said assessment was levied or on or before the last day of February of the
year immediately following the year for which said assessment was levied and
became due, a penalty of six percent (6%) shall automatically attach thereto on and
after said date, which shall be added to the assessment against such parcel or parcels
of land on which the assessment has not been paid, to be collected in the same
manner that the assessment is collected; and unless so paid the sheriff or collector
shall advertise and offer for sale the assessment lien claim of said district in the
same manner as state and county tax claims are required to be sold, which sale shall
be for the assessments, penalties, costs and expenses of making sale in the same
manner and with the same force and effect as sales of tax claims for state and
county taxes, and subject to redemption by the owner within the time, on the terms,
upon the penalties and upon the same conditions that are now and may hereafter be
provided by general law for the redemption of land or other property sold by the
sheriff for state or county taxes.
When an assessment lien claim is sold for the assessment herein provided for, if no
one will bid for and purchase and pay for such claim so offered for sale, the amount
of the assessment, penalty, interest and costs, including the costs for advertising
such sale, it shall be the duty of the sheriff making such sale to purchase same for
the board of drainage commissioners to which such assessment is due and owing,
and he shall make report of such fact to the county clerk of the county in which such
land or property is located, as required by law under sales to the state and county for
state and county taxes. He shall also certify such facts in like manner to the
secretary of the board of drainage commissioners, which report shall be received
and kept by the secretary of such board and recorded by him in the general drainage
record book kept by him.
The purchaser of any such lands pursuant to a proceeding in enforcement of said
assessment lien claim shall take said property subject to the future assessments to be
levied against said property for making the improvement, including all such
assessments becoming delinquent after the sale of the assessment lien claim thus
enforced. The purchaser of such assessment lien claims shall have the same estate,
right, title, and interest in the delinquent property that purchasers of certificates of
delinquency acquire at sales of tax claims for state and county taxes, subject alone
to the provisions of this section.
Effective: June 17, 1978
History: Amended 1978 Ky. Acts ch. 384, sec. 418, effective June 17, 1978. -Amended 1944 Ky. Acts ch. 165, sec. 1. -- Amended 1942 Ky. Acts ch. 158, sec. 1. - Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat.
secs. 2380b-28a, 2380b-30.
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