KRS 262.748: Resolution for maintenance and operation of project -- Notice -- Hearing --

Election -- Assessment.

(1) Upon determination by the board of directors of a watershed conservancy district

that the improvement, continuing operation, or maintenance of a wa tershed project

is necessary, the board of directors may adopt a resolution which shall set out:

(a) A list of the benefited lands located in the flood plain, as determined by the

board of directors, giving the acreage of such lands and the names of the

owners thereof as defined by KRS 262.010(7) with a classification of such

lands or parts thereof into classes in order that assessments may be made

according to direct benefits; and

(b) The annual assessments to be levied upon the lands set out in the resolution on

the basis of a certain amount per acre according to benefits received, not to

exceed in any one (1) year a sum per acre specified in the resolution.

(2) The board of directors shall cause due notice of the resolution to be given to all the

owners of benefited lands, as determined by the board. Said notice shall set out the

time and place of a meeting of the board of directors of the watershed conservancy

district at which owners of benefited lands who may be liable for the annual

assessments may be heard.

(3) At the hearing upon the resolution, owners of benefited lands may voice their views

concerning the proposal as to whether it should be undertaken, and the scope

thereof, or the degree of benefit received by their lands. The board shall prepare a

record summarizing the proceedings. If the board of directors determines as a result

of the hearing that the proposal should be carried out as planned, it may make such

changes or revisions in the resolution as it deems proper and shall give due notice of

an election to be held at which benefited landowners may vote on the question of

annual special assessments to defray the cost. The notice of the election shall

include the text of the resolution of the board in its final form. The board of

directors may give due notice as provided in KRS 262.010(4).

(4) The board of directors shall prepare the following question to be presented to the

voters: "Should the assessment for improvement, continuing operation, or

maintenance proposed by resolution of the........ Watershed Conservancy District be

adopted?" Voters shall be instructed to vote "yes" or "no" on the proposition. Only

owners of benefited land as set out in the resolution shall be eligible to vote. The

board of directors may provide for a meeting of the landowners at which the vote

may be cast, in which case qualified voters may vote by absentee vote. The board

shall appoint a polling superintendent and other necessary election officers, giving

representation to the opponents of the question as well as to proponents.

(5) If a majority of those voting upon the proposition favor the assessment the board

shall give due notice of the vote. Any owner of property to be benefited by the

project may, within forty (40) days after publication of such notice, file an action in

the Circuit Court of the county in which his lands are located seeking relief by

declaratory judgment or injunction. If a suit is filed, the county attorney shall

represent the board of directors in upholding the validity of the proposed

assessment. After the lapse of time specified herein all actions by owners of

properties to be benefited shall be forever barred.

(6) If no suit is filed and no injunction issued within the time allowed in subsection (5)

of this section, the board of directors sh all levy annual assessments effective only

upon the benefited properties and based on the acreage thereof. The annual

assessment shall be made by the board of directors at the same time and in the same

manner as provided in KRS 262.765 for taxes generally and shall be collected as

provided in KRS 262.770. The assessments shall constitute liens against the land

benefited and shall attach to the land, taking precedence over all other liens except

state, county and municipal taxes and prior improvement assessments.