KRS 268.390: Seal of board on assessment record -- Notice and payment of assessments --

Determination as to bond issue.

(1) When the secretary of the board receives from the clerk the copies of the assessment

record, corrected by the county judge/executive and cer tified by the clerk, he shall

notify the board which shall then meet and impress its seal on each page of each

copy of the assessment record.

(2) The secretary shall then give notice that the corrected assessment record is in his

hands, and that all person s whose property has been assessed may by a day certain

to be stated in the notice, which shall be not less than thirty (30) nor more than sixty

(60) days, pay to the treasurer of the board the minimum assessment levied against

his property and have the li en upon the property released. Any person, on or before

the day fixed in the notice, may pay to the treasurer the minimum assessment

against any property, and take his receipt therefor showing the amount paid. A

canceled check shall be the equivalent of a receipt. The treasurer shall indorse

below the notation of that assessment on each copy of the assessment record in his

hands in red ink the words "paid in full by .........," giving the date, and sign his

name.

(3) Immediately after the date fixed in the notice on which payments of assessments

may be made, the board shall meet and adopt a resolution which shall be spread

upon the records of the board, stating the total amount of bonds to be issued for the

district and fixing the number of series, the time of payment of each series and the

denominations.