KRS 220.360: Taxes for preliminary expense.

The board of directors, as soon as duly appointed and qualified, may levy one (1), two

(2), or three (3) annual taxes, which taxes need not be in successive years, or not more

than fifteen cents ($0.15) upon each one hundred dollars ($100) of assessed valu ation of

property within the district, to be used for the purpose of paying the expenses of

organization, surveys and plans, and for other incidental expenses that may be necessary

up to the time money is received from the sale of bonds. This tax shall be certified to the

auditors of the various counties and by them to the respective treasurers of their counties.

The tax shall be based upon the last preceding assessment for state and county purposes,

its collection shall conform to the collection of taxes f or counties, and the same

provisions concerning the nonpayment of taxes shall apply. The tax shall be added by the

county clerk to the next state and county tax bill following the levy of the tax by the board

of directors, and shall be collected concurrent ly with the state and county taxes. Neither

the property valuation administrator nor the county clerk shall be entitled to any

additional compensation for the services rendered in connection with the listing of the

property for taxation nor shall the sheri ff receive any additional compensation for the

collection of the tax.