{"data":{"id":"us-ky/krs-268.400","jurisdiction":"us-ky","citation":"KRS 268.400","heading":"District assessment register -- Preparation by secretary -- Sheriff receipts","body":"register -- Copies to counties in district.\n(1) As soon as the board has adopted the resolution relative to the issue of bonds, the\nsecretary shall prepare a district assessm ent register in a well -bound book and as\nmany copies thereof as there are counties in which any part of the district is located.\nThis register shall contain the name of the owner of each piece of property found in\nthe report of the appraisers in the assess ment of benefits, a description of the\nproperty assessed, as modified, the minimum district assessment, the interest district\nassessment and the annual installment to be paid each year for the time the bonds\nare to run, except when the minimum district assessment has been previously paid.\n(2) The district assessment register shall be in substantially the following form:\n\"The district assessment register of __________ district, in the County (Counties)\nof __________, Kentucky. Whereas the __________ distric t, located in the County\n(Counties) of __________ in the State of Kentucky, was duly established by the orders of\nthe __________ County, and thereafter the plan for reclamation of the district and the\nreport of the appraisers, containing the assessment of benefits and damages, were\napproved, and the proceedings referred to the board of __________ County, to cause such\nimprovements to be made, and to levy an assessment upon the property in that district to\npay for them, to issue bonds and cause the assessmen t to be collected, and whereas said\nboard after ascertaining the cost of the improvements, did levy a district minimum\nassessment and a district interest assessment, and apportion them to the property in the\ndistrict according to the ratio of benefits, whi ch was also corrected and approved, the\nboard now certifies that the following is a true and correct table of assessments so levied\nupon, and to be paid on each piece of property, together with the annual installments\nthereof, which shall become due and pa yable at the same time and place, and collectible\nby the same person and in the same manner that state and county taxes are payable and\ncollected. This district assessment register is the authority of the tax collector of each\ncounty in which any part of t he __________ district is located for demanding and\ncollecting the assessments.\nName of owner___________________________________________________________\nPost office address________________________________________________________\nDescription of property assessed______________________________________________\nDescription______________________________________________________________\nIn what county located_____________________________________________________\nNo. of acres________\nAmount of assessed benefits................................................................................. $_______\nTotal amount of minimum district assessment....................................................... $______\nTotal amount of district interest assessment.......................................................... $______\nTotal maximum assessment.................................................................................. $_______\nAmount to be collected for the year 19___\n19_____, ...................................................................................................... $______\nPaid by_________________________________________________________Collector.\nAmount to be collected for the year 19_____.......................................................................\n19____......................................................................................................$_________\nPaid by_________________________________________________________Collector.\nAmount to be collected for the year 19_____\n19_____, ...................................................................................................$________,\nPaid by__________________________________________________________Collector.\nThe collector of ta xes in the County of ____________ is hereby ordered to collect the\nabove assessment and pay same to the treasurer at the time required by law each year.\nDone by order of the board of drainage commissioners of ___________ County,\nKentucky, on this the _________ day of ____________, 19____.\nAttest: __________________________________________________________Secretary\n________________________________________________________________President\n(Seal)\"\n(3) Each assessment shall be on a separate sheet, and there s hall be as many spaces\nprepared for the sheriff to sign as there are annual payments to be made. Each sheet\nshall be signed by the president and attested by the secretary, and the official seal of\nthe board shall be attached at the bottom of each page. When the sheriff collects any\nannual installment of the assessment he shall give the payer a receipt and indorse it\npaid on the blank space on the assessment sheet.\n(4) When the district assessment register has been completed the secretary shall deliver\na copy to the county clerk in each county where any part of the district is located\nand take his receipt therefor. The clerk shall file and keep it in his office as a\npermanent record.","path":["KRS Chapter 268"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=12963","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:53:13Z","sha256":"7cfe9fb4fbe8b31cabd5539fae76b032e8973f347f03fea6b63234d8344370c0","source_id":"us-ky","stale":false,"prev":"us-ky/krs-268.390","next":"us-ky/krs-268.410"},"notice":"GroundRules: Original legal text. Not legal advice."}