KRS 184.120: Determination of cost -- Assessment against owners.

When a bid has been accepted and the cost of constructing the road improvement or the

cost of the maintenance has thus been determined, the board of directors shall prepare a

statement of all costs of constructing the project or providing road maintenance

(including the cost of organizing the district, preliminary expenses, fees of directors,

engineer and attorney, and a sum sufficient to provide for any unforeseen contingencies

up to and including the completion of the project, together with a fund adequat e to

provide for continuing costs of the district which may include reasonable maintenance of

the roads, drainage, ditches and sidewalks for a period of ten (10) years) and shall

thereupon determine the front -foot cost of constructing the road improvement or the

front-foot cost of providing road maintenance. The board of directors shall then assess

against each owner of the property abutting upon the road improved or maintained within

the limits of the district that proportion of the cost of constructing th e entire improvement

or that proportion of the cost of providing proper maintenance which his front footage

abutting upon the road bears to the total front footage of all properties abutting upon the

road within the district. In determining the total front footage intersection shall be

included.