KRS 267.300: Hearing on assessment roll and statement -- Notice -- Appeal -- Filing

approved roll.

(1) When the copies of the assessment roll and statement of costs are filed with the

county clerk, the clerk shall give notice, by publication pursuant to KRS Chapte r

424 in the county, of the filing of the assessment roll and statement, and that they

will be heard on a date specified, which shall be not less than fifteen (15) nor more

than thirty (30) days after the date of filing. The clerk shall also cause notices to be

posted on the front door of the courthouse and in five (5) public places in the

district more than ten (10) days prior to the hearing.

(2) The county judge/executive shall hear in a summary way any objections to the cost

of the improvement and to the assessment of land, and shall enter an order

confirming the assessment roll or directing the board to change it in accordance

with the finding of the court. No question or objection that could have been raised

to the final report of the viewers or at any time before the filing of the assessment

roll or statement of cost can be raised by exceptions to the assessment roll or

statement of costs. The order of the county judge/executive shall be final and may

be appealed from in the same manner as from orders c onfirming a report of the

viewers.

(3) The order shall direct the county clerk to certify to the county treasurer a copy of the

assessment roll as filed by the board or as changed by the court. One (1) copy of the

assessment roll shall be retained by the c lerk and recorded as part of the drainage

record. If land in any other county is assessed, another copy of the assessment roll

so far as it relates to land in that county shall be filed with the county clerk of that

county.