KRS 267.290: Assessment roll and statement of cost -- What to include.

After the classification of the land and the ratio of assessment of the different classes has

been confirmed by the county judge/executive, the board shall prepare an assessment roll

or drainage tax duplicate, giving a description of all the land in the di strict, the name of

the owner, so far as can be ascertained from the public records, and the amount of

assessment against each tract of land. In preparing this assessment roll the board shall

ascertain the total cost of the improvement, including the damag es awarded to the owners

of land and private ditches, the costs of the proceeding and all wages paid or to be paid,

including the wages of the treasurer and employees of the board, and shall deduct any

special assessment made against any railroad or highwa y. The remainder shall be the

amount to be paid by the land benefited. This amount shall be assessed against the land

according to the benefit received, as shown by the classification and ratio of assessment

made by the viewers and confirmed by the court. Attached to this drainage assessment

roll or filed with it shall be a statement of the cost of the work to be done, including the

damages awarded to the owners of land and private ditches, the costs of the proceeding,

all wages, salaries and fees, includin g fees to attorneys, engineers and other agents, and

all other expenses, with five percent (5%) in addition to meet any unforeseen

contingencies. This drainage tax roll and statement of cost shall be made in duplicate and

signed by the president and secret ary of the board. One (1) copy shall be filed with the

secretary of the board and the other with the county clerk in the county in which the

proceeding is pending.