{"data":{"id":"us-ky/krs-268.180","jurisdiction":"us-ky","citation":"KRS 268.180","heading":"Board levies preliminary tax -- Purpose -- Collection -- Surplus to district","body":"fund.\n(1) As soon as a district is referred to it by the court, the board shall levy a uniform tax\nof not more than fifty cents ($0.50) per acre upon each acre of land within  the\ndistrict, as shown by the viewers' report, to be used to pay the expenses incurred in\nestablishing the district, or to be incurred in organizing the district, making surveys\nand assessing benefits and damages and to pay other expenses necessary to be\nincurred before the board may provide funds to pay the total cost of improvements\nof the district. If the boundaries of the district are extended so as to include property\nnot described and contained in the report of the viewers approved by the court, the\nsame uniform tax shall be made on such other property as soon as it is included in\nthe district.\n(2) This tax shall be payable as soon as levied. If not paid by December 1 of the year in\nwhich it is levied, it shall become delinquent and be returned to the  sheriff of the\ncounty in which the property is located by the board. It shall be collected by the\nsheriff in the same manner and bear the same penalty as general state and county\ntaxes. This tax shall be a lien on the property against which it is levied f rom the\ntime of the levy.\n(3) In case the sum received from the levy exceeds the total cost of items for which it\nhas been levied, the surplus shall be placed in the general fund of the district and\nused to pay the cost of construction.","path":["KRS Chapter 268"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=12941","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:53:13Z","sha256":"f1bc6dced180228c6192f22352a9ae2600b636a019cf849ef60fb95496ab4c52","source_id":"us-ky","stale":false,"prev":"us-ky/krs-268.170","next":"us-ky/krs-268.190"},"notice":"GroundRules: Original legal text. Not legal advice."}