KRS 91A.230: Apportionment of cost of improvement for property owned by

government or educational, religious or charitable organizations.

The cost of any improvement shall be apportioned on a benefits received basis with

respect to any property owned by the state, a local unit of government or any educational,

religious, or charitable organization. The legislative body of the city may assess such

property in the same manner as for privately owned property or it may pay the costs so

apportioned out of general revenues.