KRS 67A.888: Time of levy -- Date taxes due -- Collection of improvement benefit

assessments.

The annual improvement benefit assessment for the project shall be levied by the

government against benefited properties, except such properties for which lump -sum

payment of the improvement benefit assessment has been made pursuant to KRS

67A.882(3), when the levy for general urban -county government taxes is made; and such

improvement benefit assessment levy shall be due at the same time when general urban -

county government taxes are due and shall be subject to the same penalties and accrual of

interest in the event of nonpayment as in the case of the general urban-county government

taxes. Improvement benefit assessments shall be collected by the urban -county

government officers charged with responsibility for the collection of ad valorem taxes and

shall be enforced in like manner.