{"data":{"id":"us-ky/krs-74.150","jurisdiction":"us-ky","citation":"KRS 74.150","heading":"Assessment roll -- Statement of costs -- Hearing -- Final order -- Appeal.","body":"(1) After the classification of the land and the ratio of assessment of the different\nclasses to be made has been confirmed by the county judge/executive, the\ncommission shall prepare an assessment roll in duplicate, signed by the chairman\nand secretary of  the commission, giving a description of all the land in the water\ndistrict, the name of the owner, and the amount of assessment against each of the\nseveral tracts of land. In preparing this assessment roll the commission shall\nascertain the total cost of the improvement, the cost of the proceedings and all\nwages paid or to be paid, and the total shall be the amount to be paid by the lands\nbenefited. Attached to this water -assessment roll and filed with it, shall be a\nstatement of all the costs of the work to be done, and five percent (5%) in addition\nto meet any unforeseen contingencies. This statement of costs shall also be made in\nduplicate and signed by the chairman and secretary of the commission. One (1) copy\nof the assessment roll and statement of cos ts shall be filed with the county clerk in\nwhich the proceeding is pending, and he shall then give at least ten (10) days' notice\nof the time of the hearing on the assessment roll and statement of costs.\n(2) At the time fixed for the hearing, the county ju dge/executive shall hear in a\nsummary way all objections to the cost of the improvement, as set out in the\nstatement made by the commission and filed with the assessment roll, and all\nobjections to the assessments of lands therein set forth, and shall ente r an order\nconfirming the assessment roll, or directing the commission to change the\nassessments in accordance with the finding of the county judge/executive. The order\nof the county judge/executive confirming or modifying the assessment roll and\nstatement of costs shall be final for all purposes if not appealed within thirty (30)\ndays after the entry of the order. The county judge/executive shall also direct the\nclerk to certify to the treasurer of the commission a copy of the assessment roll as\nfiled by the commission or changed by the county judge/executive. One (1) copy of\nthe assessment roll shall be retained by the clerk and recorded as part of the record.","path":["KRS Chapter 74"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=24379","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:34Z","sha256":"4fc6fec32f73aa49a112657f2426f1fefcbafe813fca8219cfc087621fc44e58","source_id":"us-ky","stale":false,"prev":"us-ky/krs-74.140","next":"us-ky/krs-74.160"},"notice":"GroundRules: Original legal text. Not legal advice."}