{"data":{"id":"us-ky/krs-107.140","jurisdiction":"us-ky","citation":"KRS 107.140","heading":"Benefited property, what constitutes, assessment of governmental property","body":"-- Procedure against state.\n(1) (a) In the case of improvements of public ways, the benefited property shall\nconsist of all real property abutting upon both sides of th e improvement\nproject, and the cost of improving intersections shall be included in the total\ncosts to be assessed and apportioned, unless and to the extent the city shall\nappropriate, within constitutional limitations, from available funds, a definite\nand specified sum as a contribution thereto, or a portion of the aggregate cost,\nor the cost of specified portions of the improvement; provided, however, that\nif provisions shall be made for sidewalk improvements, as an integral part of\nthe improvement of a \" public way,\" as defined in subsection (3) of KRS\n107.020, upon only one side of the project, the costs of the sidewalk\nimprovement shall be ascertained and assessed separately against the property\nabutting upon that side only, but the governing body may pr ovide that such\nassessment shall include a fair share of the over -all costs as herein defined,\nother than the amounts of the actual construction contracts.\n(b) In the case of improvements for draining sewage, storm water, or a\ncombination thereof, the bene fited properties shall consist of all properties\nwhich are thereby afforded a means of drainage, including not only the\nproperties which may be contiguous to the improvements, but also adjacent\nproperties within a reasonable distance therefrom as the gover ning body may\nin the proceedings set forth.\n(c) In the case of an improvement project consisting in whole or in part of a\nsewage treatment plant, or enlargement or substantial reconstruction of an\nexisting sewage treatment plant, the benefited properties s hall be all those\nproperties the sewage from which is treated in such plant, including properties\nalready provided with sewer drainage facilities as well as those properties\nwhich the improvement project will provide with such drainage facilities, but\nthe governing body may classify properties according to the extent of benefits\nto be afforded to them, and may establish one (1) rate of assessment\napplicable to all properties participating in the benefits of the sewage\ntreatment installations, and an additio nal rate of assessment applicable to\nproperties for which the improvement project will also provide sewer drainage\nfacilities. In relation to wastewater collection projects constructed by\nmetropolitan sewer districts, benefited property shall consist of al l property\nwhether improved or unimproved to which the project affords a means of\ndischarging wastewater.\n(d) The governing body may, either in the proceedings initiating an improvement\nproject, or in subsequent proceedings, recognize the necessity or desirability in\nthe interest of the public health, safety and general welfare, that properties\nother than the properties originally benefited by an improvement under\nparagraphs (b) or (c) of this subsection, be permitted to connect to such sewer\ndrainage and/or treatment facilities, and may make equitable provisions which\nmay be adjustable from year to year as bonds are retired, whereby the owners\nof such later -connecting properties, may, by paying charges for the privilege\nof connecting, and/or by assuming a s hare of improvement assessments, or\notherwise, be placed as nearly as practicable on a basis of financial equity with\nthe owners of properties initially provided to be assessed.\n(e) The governing body may, either in the proceedings initiating an improvemen t\nproject, or in subsequent proceedings, recognize the necessity or desirability in\nthe interest of the public health, safety and general welfare that residential\nproperties within one thousand feet (1000'), measured along paved roads, of a\nfire hydrant in a city may be assessed on the same basis as property abutting\nupon a street where a fire hydrant is to be installed.\n(2) (a) Benefited property owned by the city or county, or owned by the United States\ngovernment or any of its agencies, if such property is subject to assessment by\nAct of Congress, shall be assessed annually the same as private property, and\nthe amount of the annual assessment shall be paid by the city, county, or\nUnited States government, as the case may be. The same right of action shall\nlie against the county as against a private owner.\n(b) Benefited property owned by the state, except property the title to which is\nvested in the Commonwealth for the benefit of a district board of education\npursuant to KRS 162.010, shall be assessed as f ollows: Before assessing the\nstate, the governing body shall serve written notice on the secretary of the\nFinance and Administration Cabinet setting forth specific details including the\nestimated total amount of any improvement assessment proposed to be le vied\nagainst any state property relative to any proposed improvement project. Said\nwritten notice shall be served prior to the next even -numbered-year regular\nsession of the General Assembly so that the amount of any specific\nimprovement assessment may be included in the biennial executive branch\nbudget recommendation to be submitted to the General Assembly. Payment of\nany assessment shall be made only from funds specifically appropriated for\nthat assessment. If an amount sufficient to pay the total amount of any\nassessment has been appropriated, then the total amount shall be paid; if an\namount sufficient only to pay annual assessments has been appropriated, then\nonly the amount of the annual assessment shall be paid. The amount of the\nassessment shall be c ertified by the city treasurer to the Finance and\nAdministration Cabinet, which shall thereupon draw a warrant upon the State\nTreasurer, payable to the city treasurer, and the State Treasurer shall pay the\nsame.\n(c) In the case of property the title to whi ch is vested in the Commonwealth for\nthe benefit of a district board of education, the amount of the annual\nassessment shall be paid by the city or other local governmental agency or\nauthority which undertook the improvement project.\n(3) No benefited property shall be exempt from assessment.","path":["KRS Chapter 107"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=48691","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:09Z","sha256":"35b82c24a52d4a78a4f869706a4757e0feae8bfd3ed0227978fded77b42f992a","source_id":"us-ky","stale":false,"prev":"us-ky/krs-107.130","next":"us-ky/krs-107.150"},"notice":"GroundRules: Original legal text. Not legal advice."}