KRS 107.150: When levy to be made -- When due -- Penalties for nonpayment --

Collection of improvement benefit assessments.

The annual improvement assessment for each project shall be levied by the governing

body when the levy for general city or county taxes is m ade; and such improvement

assessment levy shall be due at the same time, or times, when the general city or county

taxes are due, and shall be subject to the same penalties and accrual of interest in the

event of nonpayment as in the case of such general city or county taxes. The improvement

benefit assessments for a wastewater collection system undertaken by a metropolitan

sewer district shall be collected by the county officer charged with responsibility for the

collection of ad valorem county taxes and shall be enforced in like manner.