{"data":{"id":"us-ky/krs-267.310","jurisdiction":"us-ky","citation":"KRS 267.310","heading":"Payment and collection of assessments when average below twenty -five","body":"cents ($0.25) per acre.\nIf the total assessment against the land is less than an average of twenty-five cents ($0.25)\nper acre, the assessments shall be collected in one (1) installm ent. In that case, after the\nassessment roll has been made out and one (1) copy delivered to the county treasurer, as\nprovided in KRS 267.300, notice thereof shall be given by publication pursuant to KRS\nChapter 424, and by posting one (1) notice at the courthouse door in each county in which\nland assessed is located. At any time within thirty (30) days thereafter, any landowner\nmay pay the assessment against his land to the treasurer, who shall enter proper credit on\nthe assessment roll. After said thirty (30) days the board shall recover the assessment roll\nfrom the treasurer and deliver it to the sheriff, accompanied by an order to collect the\nunpaid assessments. The sheriff shall proceed to collect the assessments. If land in any\nother county is assessed , a copy of the assessment roll, insofar as it relates to that land,\nshall be certified to the sheriff of that county. The roll, when placed in the hands of the\nsheriff, shall have the same effect as a tax against the land assessed, and shall be collected\nin the same manner as state and county taxes, except that the sheriff shall add to each\nassessment shown the amount of his commission. If not paid by December 1 following\nthe date of certification or order to collect, a penalty of six percent (6%) shall be added.","path":["KRS Chapter 267"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=12895","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:53:13Z","sha256":"c00c977489b7077d2fd9f79e6e4cf2ba72507cd56f4b712852687c28583e30e4","source_id":"us-ky","stale":false,"prev":"us-ky/krs-267.300","next":"us-ky/krs-267.320"},"notice":"GroundRules: Original legal text. Not legal advice."}