KRS 268.410: Board certifies to sheriff amount of installment due -- Form of certificate --

Collector's drainage assessment book.

(1) In December of each year the board shall certify to the sheriff of each county in

which any part of the district is located the an nual installment of the assessments to

become due and be collected during the succeeding year. This installment shall be

collected at the same time as state and county taxes.

(2) The certificate of the installment of assessment shall be in substantially th e

following form:

"Commonwealth of Kentucky.

County of ________________

To the sheriff of _______________ County:

"This is to certify that the board of drainage commissioners of _________ County,

Kentucky, on behalf of drainage district No. ____ of ______ ____ County (Counties),

Kentucky, has levied the sum of $_________ as the annual installment of assessments for

the year 19___, of the total assessment levied and certified to the county clerk of your

county. The board, on behalf of the drainage district, also levies $________ as a

maintenance assessment for that year, both of which are set out in the following table, in

which are: First, the names of the owners of property as they appear on the district

assessment register; second, the amount of the instal lment of the assessment levied on

that property due and collectible for the year 19___; third, the amount of maintenance

assessment levied against it. The assessment shall be payable at the same time as state

and county taxes and you are ordered to demand and collect the assessments at the same

time you demand and collect the state and county taxes due on the same property. This

certificate shall be your warrant and authority for making such demand and collection."

(3) A table or schedule shall follow, show ing in properly ruled columns: First, the

names of the owners as they appeared in the district assessment register; second, a

brief description of the property opposite the names of the owners; third, the amount

of the annual installment of assessment on e ach piece of property; fourth, the

amount of maintenance assessment; fifth, a blank column in which the collector

shall record the amounts collected by him; sixth, a blank column in which the

collector shall record the date of payment of each sum; seventh, a blank column in

which the collector shall record the name of the person paying each sum. The

columns in which the annual installment and the maintenance assessment appear

shall be totaled. The total amount shall correspond to the amount set out in the

certificate.

(4) The certificate and table shall be prepared in the form of a well -bound book,

indorsed and named "Collector's drainage assessment book, drainage district No.

____ of ________________ County (Counties), Kentucky, for the year 19____"

This indorsement shall also be printed on the top of each page. At the end of the

table of assessments shall be these words:

"Done by order of the board of drainage commissioners of _____________ County on

this ______ day of _____________, 19____ .

Attest: _____________________________________________________ Secretary

_____________________________________________________ President

(Seal)"