{"data":{"id":"us-ky/krs-107.150","jurisdiction":"us-ky","citation":"KRS 107.150","heading":"When levy to be made -- When due -- Penalties for nonpayment --","body":"Collection of improvement benefit assessments.\nThe annual improvement assessment for each project shall be levied by the governing\nbody when the levy for general city or county taxes is m ade; and such improvement\nassessment levy shall be due at the same time, or times, when the general city or county\ntaxes are due, and shall be subject to the same penalties and accrual of interest in the\nevent of nonpayment as in the case of such general city or county taxes. The improvement\nbenefit assessments for a wastewater collection system undertaken by a metropolitan\nsewer district shall be collected by the county officer charged with responsibility for the\ncollection of ad valorem county taxes and shall be enforced in like manner.","path":["KRS Chapter 107"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=27168","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:09Z","sha256":"f10cbc85e7420955d7e013f087316839197aab79a14d4245728e04f19bbf6d64","source_id":"us-ky","stale":false,"prev":"us-ky/krs-107.140","next":"us-ky/krs-107.160"},"notice":"GroundRules: Original legal text. Not legal advice."}