KRS 107.140: Benefited property, what constitutes, assessment of governmental property

-- Procedure against state.

(1) (a) In the case of improvements of public ways, the benefited property shall

consist of all real property abutting upon both sides of th e 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 pr ovide 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.

(b) In the case of improvements for draining sewage, storm water, or a

combination thereof, the bene fited 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 gover ning body may

in the proceedings set forth.

(c) 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 s hall 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 additio nal 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 al l property

whether improved or unimproved to which the project affords a means of

discharging wastewater.

(d) 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

of connecting, and/or by assuming a s hare 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 improvemen t

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 a city may be assessed on the same basis as property abutting

upon a street where a fire hydrant is to be installed.

(2) (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 f ollows: 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 le vied

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 c ertified 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 whi ch 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.

(3) No benefited property shall be exempt from assessment.