KRS 74.150: Assessment roll -- Statement of costs -- Hearing -- Final order -- Appeal.

(1) After the classification of the land and the ratio of assessment of the different

classes to be made has been confirmed by the county judge/executive, the

commission shall prepare an assessment roll in duplicate, signed by the chairman

and secretary of the commission, giving a description of all the land in the water

district, the name of the owner, and the amount of assessment against each of the

several tracts of land. In preparing this assessment roll the commission shall

ascertain the total cost of the improvement, the cost of the proceedings and all

wages paid or to be paid, and the total shall be the amount to be paid by the lands

benefited. Attached to this water -assessment roll and filed with it, shall be a

statement of all the costs of the work to be done, and five percent (5%) in addition

to meet any unforeseen contingencies. This statement of costs shall also be made in

duplicate and signed by the chairman and secretary of the commission. One (1) copy

of the assessment roll and statement of cos ts shall be filed with the county clerk in

which the proceeding is pending, and he shall then give at least ten (10) days' notice

of the time of the hearing on the assessment roll and statement of costs.

(2) At the time fixed for the hearing, the county ju dge/executive shall hear in a

summary way all objections to the cost of the improvement, as set out in the

statement made by the commission and filed with the assessment roll, and all

objections to the assessments of lands therein set forth, and shall ente r an order

confirming the assessment roll, or directing the commission to change the

assessments in accordance with the finding of the county judge/executive. The order

of the county judge/executive confirming or modifying the assessment roll and

statement of costs shall be final for all purposes if not appealed within thirty (30)

days after the entry of the order. The county judge/executive shall also direct the

clerk to certify to the treasurer of the commission a copy of the assessment roll as

filed by the commission or changed by the county judge/executive. One (1) copy of

the assessment roll shall be retained by the clerk and recorded as part of the record.