{"data":{"id":"us-ky/krs-67a.888","jurisdiction":"us-ky","citation":"KRS 67A.888","heading":"Time of levy -- Date taxes due -- Collection of improvement benefit","body":"assessments.\nThe annual improvement benefit assessment for the project shall be levied by the\ngovernment against benefited properties, except such properties for which lump -sum\npayment of the improvement benefit assessment has been made pursuant to KRS\n67A.882(3), when the levy for general urban -county government taxes is made; and such\nimprovement benefit assessment levy shall be due at the same time when general urban -\ncounty government taxes are due and shall be subject to the same penalties and accrual of\ninterest in the event of nonpayment as in the case of the general urban-county government\ntaxes. Improvement benefit assessments shall be collected by the urban -county\ngovernment officers charged with responsibility for the collection of ad valorem taxes and\nshall be enforced in like manner.","path":["KRS Chapter 67A"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=23971","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:28Z","sha256":"4bb2d8b47cf46cf087b0b56e8d80a5dbf2a7f39a4164bf02dfc2d43e00551c91","source_id":"us-ky","stale":false,"prev":"us-ky/krs-67a.887","next":"us-ky/krs-67a.889"},"notice":"GroundRules: Original legal text. Not legal advice."}