{"data":{"id":"us-ky/krs-268.410","jurisdiction":"us-ky","citation":"KRS 268.410","heading":"Board certifies to sheriff amount of installment due -- Form of certificate --","body":"Collector's drainage assessment book.\n(1) In December of each year the board shall certify to the sheriff of each county in\nwhich any part of the district is located the an nual installment of the assessments to\nbecome due and be collected during the succeeding year. This installment shall be\ncollected at the same time as state and county taxes.\n(2) The certificate of the installment of assessment shall be in substantially th e\nfollowing form:\n\"Commonwealth of Kentucky.\nCounty of ________________\nTo the sheriff of _______________ County:\n\"This is to certify that the board of drainage commissioners of _________ County,\nKentucky, on behalf of drainage district No. ____ of ______ ____ County (Counties),\nKentucky, has levied the sum of $_________ as the annual installment of assessments for\nthe year 19___, of the total assessment levied and certified to the county clerk of your\ncounty. The board, on behalf of the drainage district, also levies $________ as a\nmaintenance assessment for that year, both of which are set out in the following table, in\nwhich are: First, the names of the owners of property as they appear on the district\nassessment register; second, the amount of the instal lment of the assessment levied on\nthat property due and collectible for the year 19___; third, the amount of maintenance\nassessment levied against it. The assessment shall be payable at the same time as state\nand county taxes and you are ordered to demand and collect the assessments at the same\ntime you demand and collect the state and county taxes due on the same property. This\ncertificate shall be your warrant and authority for making such demand and collection.\"\n(3) A table or schedule shall follow, show ing in properly ruled columns: First, the\nnames of the owners as they appeared in the district assessment register; second, a\nbrief description of the property opposite the names of the owners; third, the amount\nof the annual installment of assessment on e ach piece of property; fourth, the\namount of maintenance assessment; fifth, a blank column in which the collector\nshall record the amounts collected by him; sixth, a blank column in which the\ncollector shall record the date of payment of each sum; seventh,  a blank column in\nwhich the collector shall record the name of the person paying each sum. The\ncolumns in which the annual installment and the maintenance assessment appear\nshall be totaled. The total amount shall correspond to the amount set out in the\ncertificate.\n(4) The certificate and table shall be prepared in the form of a well -bound book,\nindorsed and named \"Collector's drainage assessment book, drainage district No.\n____ of ________________ County (Counties), Kentucky, for the year 19____\"\nThis indorsement shall also be printed on the top of each page. At the end of the\ntable of assessments shall be these words:\n\"Done by order of the board of drainage commissioners of _____________ County on\nthis ______ day of _____________, 19____ .\nAttest: _____________________________________________________ Secretary\n_____________________________________________________ President\n(Seal)\"","path":["KRS Chapter 268"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=12964","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:53:13Z","sha256":"937fc9760d6fcdce5ce6154eb5678d88d47c488554c721fb6183df5bfa79c97b","source_id":"us-ky","stale":false,"prev":"us-ky/krs-268.400","next":"us-ky/krs-268.420"},"notice":"GroundRules: Original legal text. Not legal advice."}