{"data":{"id":"us-ky/krs-91.758","jurisdiction":"us-ky","citation":"KRS 91.758","heading":"Economic improvement plan -- Annual budget -- Levy and collection of","body":"assessments -- Appeal -- Lien.\n(1) Upon the effective date of the ordinance establishing the management district, a\nboard of directors shall be appointed and shall proceed to implemen t the economic\nimprovements contained in the ordinance adopted by the legislative body.\n(2) As soon as practicable after its appointment, and each year thereafter as provided by\nordinance, the board of directors shall develop a plan for economic improvemen ts\nwithin the management district and shall prepare an annual detailed budget for the\ncosts of providing economic improvements and shall submit the budget to the\nlegislative body for its approval.\n(3) Upon approval of the annual budget, the board of directors shall:\n(a) Submit the budget to the Department for Local Government as provided in\nKRS 65A.020;\n(b) Publish the economic improvement plan pursuant to KRS Chapter 424; and\n(c) Mail by first -class mail to each affected property owner a description of the\nplan, the fair basis of assessment to be utilized, the estimated cost to the\nproperty owner, and the ratio that the cost to each property owner bears to the\ntotal cost of the economic improvements.\n(4) The ordinance establishing the management district sh all provide a procedure for\nthe annual collection of the assessment for the economic improvements.\n(a) The board of directors may be directed to annually prepare and mail by first\nclass mail to an owner of each parcel of real property the annual assessment ,\nand to establish due dates and penalties and interest, if any, for delinquent\npayment; or\n(b) The annual assessment may be collected in the same manner, at the same\ntimes, and by the office authorized by law for the collection and enforcement\nof general city, consolidated local government, or urban -county taxes, in\nwhich case the collector of taxes shall make regular remittances of the\namounts collected to the board of directors. The penalties and interest for\ndelinquent taxes may be applied to delinquent  assessments, or separate\npenalties and interest may be imposed; however, no discount shall be provided\nfor early payment.\n(c) Notwithstanding the method of collection for the assessment that is adopted,\nany affected property owner shall be afforded the ri ght to contest the amount\nof assessment or the inclusion of his or her property. The contest shall be filed\nwith the board of directors within thirty (30) days of the receipt of the\nassessment. The property owner shall have the right to appear before the board\nof directors and present evidence. A record shall be made of the proceedings\nand the board of directors shall render a written decision. The decision of the\nboard of directors may be appealed to the Circuit Court of the county in which\nthe city, consolidated local government, or urban-county is located.\n(5) The amount of any outstanding assessment on any property, and accrued interest\nand other charges, shall constitute a lien on the property. The lien shall take\nprecedence over all other liens, whethe r created prior to or subsequent to the\nassessment, except a lien for state and county taxes, general municipal, consolidated\nlocal government, or urban -county taxes, and prior improvement assessments, and\nshall not be defeated or postponed by any private or judicial sale, by any mortgage,\nor by any error or mistake in the description of the property or in the names of the\nowners. No error in the proceedings of the city, consolidated local government, or\nurban-county legislative body or the board of directo rs of the management district\nshall exempt any property from the lien for the economic improvement assessment,\nor from payment thereof, or from the penalties or interest thereon, as herein\nprovided.","path":["KRS Chapter 91"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=41716","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:49Z","sha256":"bd30b37a96dc69dab998c696485ac633992211c9d578f92e9e812267bc005d84","source_id":"us-ky","stale":false,"prev":"us-ky/krs-91.756","next":"us-ky/krs-91.760"},"notice":"GroundRules: Original legal text. Not legal advice."}