{"data":{"id":"us-ky/krs-267.160","jurisdiction":"us-ky","citation":"KRS 267.160","heading":"Viewers' classification of land for assessment -- Rate of assessment.","body":"(1) The viewers shall meet on the day named in the notice provided by KRS 267.150,\nor as soon thereafter as practicable, and proceed with their work, for which the clerk\nshall furnish them with the duplicate plan of drainage adopted by the board. As soon\nafter their first meeting as possible, the viewers shall examine the land in the\ndistrict; the railroad property in the district; all other improvements, highways and\nbridges that may be affected by the proposed improvement; and all ditches, drains,\nponds, lakes, creeks and watercourses in the district, or that are partly within and\npartly without the district. A majority of the viewers shall control and decide all\nquestions.\n(2) The viewers shall classify the land in the district with reference to the benefit it will\nreceive from the improvement. In the case of drainage, the degree of wetness of the\nland, its proximity to the ditch or a natural outlet and the fertility of the soil shall be\nconsidered in determining the amount of benefit it will receive by the c onstruction\nof the ditch. Except as provided in subsection (3) of this section, the land benefited\nshall be separated into five classes. The land receiving the highest benefit shall be\nmarked \"Class A\"; that receiving the next highest, \"Class B\"; that receiving the next\nhighest, \"Class C\"; that receiving the next highest, \"Class D\"; and that receiving the\nsmallest benefit, \"Class E.\" The holding of any one landowner need not be all in one\nclass, but the number of acres in each class shall be ascertained, though its boundary\nneed not be separately marked on the ground nor shown on the map. The total\nnumber of acres owned by one (1) person in each class and the total number of acres\nbenefited shall be determined. The total number of acres of each class in the entire\ndistrict shall be determined and presented in tabulated form. The scale of\nassessment to be made by the board upon the several classes of land returned by the\nviewers shall be in the ratio of five (5), four (4), three (3), two (2) and one (1).\nWhenever five (5) mills per acre are assessed against the land in \"Class A,\" four (4)\nmills per acre shall be assessed against the land in \"Class B,\" three (3) mills per acre\nin \"Class C,\" two (2) mills per acre in \"Class D,\" and one (1) mill per acre in \"Class\nE.\" This shall form the basis of the assessment of benefits to the land for drainage\npurposes, and in calculating the assessment against each landowner the board shall\nfollow the classification.\n(3) If the viewers believe that existing conditions would c ause substantial injustice to\nany landowner by strict conformity to the five -class rule, the classification may be\nchanged by diminishing or increasing the number of classes to conform to such\nconditions, or the viewers may report the benefits they estimat e will accrue to each\ntract of land without dividing the land into classes. If the classification is changed\nthe viewers shall indicate to the board the ratio of assessment for such changed\nclassification as compared with the five-class rule.","path":["KRS Chapter 267"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=12880","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:53:12Z","sha256":"e9c7644a6d8f07b78f987564188caadb76bec04cd953cf9bc2d058e2ab58d3a9","source_id":"us-ky","stale":false,"prev":"us-ky/krs-267.150","next":"us-ky/krs-267.170"},"notice":"GroundRules: Original legal text. Not legal advice."}