KRS 262.765: Assessment of taxes -- Tax rolls -- Tax bills.

(1) The board of directors of a watershed conservancy district shall prepare and furnish

to the property valuation administrator by January 1 each year a list of the

landowners in each county involved showing the real property subject to

assessment, and the pr operty valuation administrator of the county or counties

involved shall indicate, for the use of the clerk, such information on the tax rolls.

The list furnished the property valuation administrator by the board of directors

shall: list the landowners in a lphabetical order by taxing districts as shown on the

previous year's tax roll, list the total acreage and the acreage in the watershed

conservancy district owned by each landowner, and show that part of the previous

year's assessment attributable to real property within the watershed conservancy

district on those parcels which are not entirely within the district.

(2) When the property tax rolls are delivered to the county clerk by the property

valuation administrator, as required by law, the county clerk shall compute the tax

due the district from each landowner in accordance with the rate fixed by the board

of directors and the value or acreage of the real property indicated on the tax roll.

The computation shall be made on the regular tax bills in such m anner as may be

directed by regulation of the Department of Revenue.