{"data":{"id":"us-ky/krs-67a.780","jurisdiction":"us-ky","citation":"KRS 67A.780","heading":"Assessment ratio -- Special assessment.","body":"The sum necessary to be raised annually for the sinking fund shall be assessed against the\nproperty benefited in the proportion that the assessed value of each lot or parcel for\nurban-county government taxation shall bear to the whole assessed value of the  benefited\nproperties, as shown by the records upon which urban -county government taxation is\nbased at the time of the adoption of the Third Ordinance. Where there is no such record,\nas in the case of public property, or property owned by religious, charit able, or\neducational institutions, the same (except that owned by the United States government)\nshall be specially assessed by the proper assessing officers, and for such special\nassessment reasonable compensation may be made. Any such special assessment s hall be\nsubject to all procedures for equalization and judicial review as may be provided by law\nin connection with ordinary assessments.","path":["KRS Chapter 67A"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=23936","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:28Z","sha256":"17aed1598ff42e5aabc362f8562cd04cfbb70617c8822f99f636370f63d95c46","source_id":"us-ky","stale":false,"prev":"us-ky/krs-67a.775","next":"us-ky/krs-67a.785"},"notice":"GroundRules: Original legal text. Not legal advice."}