{"data":{"id":"us-ky/krs-91a.570","jurisdiction":"us-ky","citation":"KRS 91A.570","heading":"Duties of the board for the management district -- Annual assessment --","body":"Collection -- Appeal -- Lien.\n(1) Upon the effective date of the ordinance establishing the management district, the\nboard shall implement the economic improvement plan adopted by  the legislative\nbody.\n(2) As soon as practicable after its appointment, and each year thereafter as provided by\nordinance, the board shall develop a plan for economic improvements within the\nmanagement district and shall prepare an annual detailed budget for the costs of\nproviding economic improvements and shall submit the plan and budget to the\nlegislative body for its approval.\n(3) Upon approval of the economic improvement plan and annual budget, the board\nshall:\n(a) Submit the budget to the Department f or Local Government as provided in\nKRS 65A.020;\n(b) Publish pursuant to KRS Chapter 424 and mail by first -class mail to each\naffected property owner a description of the plan, the fair basis of assessment\nto be utilized, the estimated cost to the property owner, and the ratio that the\ncost to each property owner bears to the total cost of the economic\nimprovements.\n(4) The ordinance establishing the management district shall provide a procedure for\nthe annual collection of the assessment for the economic improvements.\n(a) The board may be directed to annually prepare and mail by first -class mail to\nan owner of each parcel of real property the annual assessment, and to\nestablish due dates and penalties and interest, if any, for delinquent payment;\nor\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 taxes, in which case the collector of taxes shall make regular\nremittances of the amounts coll ected to the board. The penalties and interest\nfor delinquent 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 col lection for the assessment that is adopted,\nany affected property owner shall be afforded the right to contest the amount\nof assessment or the inclusion of his property. The contest shall be filed with\nthe board within thirty (30) days of the receipt of the assessment. The property\nowner shall have the right to appear before the board and present evidence. A\nrecord shall be made of the proceedings and the board shall render a written\ndecision. The decision of the board may be appealed to the Circuit Court o f\nthe county in which the city 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, whether created p rior to or subsequent to the\nassessment, except a lien for state and county taxes, general municipal taxes, and\nprior improvement assessments, and shall not be defeated or postponed by any\nprivate or judicial sale, by any mortgage, or by any error or mista ke in the\ndescription of the property or in the names of the owners. No error in the\nproceedings of the city legislative body or the board shall exempt any property from\nthe lien for the economic improvement assessment, or from payment thereof, or\nfrom the penalties or interest thereon, as herein provided.","path":["KRS Chapter 91A"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=41722","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:49Z","sha256":"b70728bc7916741ee7c35d53f8b63dd4a43fa509c6832a47078adc1aeb0118e0","source_id":"us-ky","stale":false,"prev":"us-ky/krs-91a.565","next":"us-ky/krs-91a.575"},"notice":"GroundRules: Original legal text. Not legal advice."}