{"data":{"id":"us-ky/krs-269.140","jurisdiction":"us-ky","citation":"KRS 269.140","heading":"Commissioners shall assess land -- File report -- Contents of report --","body":"Error not to invalidate assessment -- Subsequent assessments.\n(1) The board of commissioners shall, as of July 1 succeeding its appointment, assess\nand apportion upon the land wit hin the boundary of the district of the corporation a\ntax of not more than twenty -five cents ($0.25) and not less than ten cents ($0.10)\nper acre per year for a period of ten (10) years in proportion to the benefits\nconferred. It shall file a written report of the assessment and apportionment with the\ncounty clerk, who shall not copy it in his records but file a certified copy in the\nCircuit Court of the county, or in the chancery branch thereof if there be one.\n(2) The commissioners shall enter in the asse ssment the names of all persons who, at\nthe time of the assessment, are the owners or holders of land liable to be assessed.\nOpposite the name of the owner or holder they shall enter the tract owned or held,\nthe number of acres as nearly as practicable, th e name of the nearest resident, the\nrate of taxation per acre and the aggregate tax upon each tract for each of the ten\n(10) years.\n(3) No error or informality in the assessment, description or location of the property, or\nin the name of the party assessed, shall invalidate the assessment if the property can\nwith reasonable certainty be located from the description given, nor shall any\nirregularity or informality in the execution of the duties of the commissioners or any\nfailure of duty on their part render any assessment invalid.\n(4) After ten (10) years another assessment for ten (10) years may be in a like manner\ninitiated and established, on the petition of the owners of more than one -half (1/2)\nof all the land within the boundary of the district of the corporation at that time.","path":["KRS Chapter 269"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=13004","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:53:14Z","sha256":"f5e9e8a753bff16a47ce762043ca3cc94d1899e98f21e362c7e45e0674ead345","source_id":"us-ky","stale":false,"prev":"us-ky/krs-269.130","next":"us-ky/krs-269.150"},"notice":"GroundRules: Original legal text. Not legal advice."}