{"data":{"id":"us-ky/krs-267.290","jurisdiction":"us-ky","citation":"KRS 267.290","heading":"Assessment roll and statement of cost -- What to include.","body":"After the classification of the land and the ratio of assessment of the different classes has\nbeen confirmed by the county judge/executive, the board shall prepare an assessment roll\nor drainage tax duplicate, giving a description of all the land in the di strict, the name of\nthe owner, so far as can be ascertained from the public records, and the amount of\nassessment against each tract of land. In preparing this assessment roll the board shall\nascertain the total cost of the improvement, including the damag es awarded to the owners\nof land and private ditches, the costs of the proceeding and all wages paid or to be paid,\nincluding the wages of the treasurer and employees of the board, and shall deduct any\nspecial assessment made against any railroad or highwa y. The remainder shall be the\namount to be paid by the land benefited. This amount shall be assessed against the land\naccording to the benefit received, as shown by the classification and ratio of assessment\nmade by the viewers and confirmed by the court. Attached to this drainage assessment\nroll or filed with it shall be a statement of the cost of the work to be done, including the\ndamages awarded to the owners of land and private ditches, the costs of the proceeding,\nall wages, salaries and fees, includin g fees to attorneys, engineers and other agents, and\nall other expenses, with five percent (5%) in addition to meet any unforeseen\ncontingencies. This drainage tax roll and statement of cost shall be made in duplicate and\nsigned by the president and secret ary of the board. One (1) copy shall be filed with the\nsecretary of the board and the other with the county clerk in the county in which the\nproceeding is pending.","path":["KRS Chapter 267"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=12893","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:53:13Z","sha256":"7825aee3cb5f7158331817839e7ee5bd000bd6dcbdeea66ab38305dc32b7f25e","source_id":"us-ky","stale":false,"prev":"us-ky/krs-267.280","next":"us-ky/krs-267.300"},"notice":"GroundRules: Original legal text. Not legal advice."}