{"data":{"id":"us-ky/krs-262.765","jurisdiction":"us-ky","citation":"KRS 262.765","heading":"Assessment of taxes -- Tax rolls -- Tax bills.","body":"(1) The board of directors of a watershed conservancy district shall prepare and furnish\nto the property valuation administrator by January 1 each year a list of the\nlandowners in each county involved showing the real property subject to\nassessment, and the pr operty valuation administrator of the county or counties\ninvolved shall indicate, for the use of the clerk, such information on the tax rolls.\nThe list furnished the property valuation administrator by the board of directors\nshall: list the landowners in a lphabetical order by taxing districts as shown on the\nprevious year's tax roll, list the total acreage and the acreage in the watershed\nconservancy district owned by each landowner, and show that part of the previous\nyear's assessment attributable to real property within the watershed conservancy\ndistrict on those parcels which are not entirely within the district.\n(2) When the property tax rolls are delivered to the county clerk by the property\nvaluation administrator, as required by law, the county clerk shall compute the tax\ndue the district from each landowner in accordance with the rate fixed by the board\nof directors and the value or acreage of the real property indicated on the tax roll.\nThe computation shall be made on the regular tax bills in such m anner as may be\ndirected by regulation of the Department of Revenue.","path":["KRS Chapter 262"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=12798","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:53:11Z","sha256":"a7e1122b6a1a95b0464210d9e35ff3aad498f88d7e4dea086298bf14e58a63dc","source_id":"us-ky","stale":false,"prev":"us-ky/krs-262.763","next":"us-ky/krs-262.770"},"notice":"GroundRules: Original legal text. Not legal advice."}