67A.8 88 Time of levy -- Date taxes due -- Collection of improvement benefit assessments. The annual improvement benefit assessment for the project shall be levied by the government against benefited properties, except such properties for which lump -sum paymen t of the improvement benefit assessment has been made pursuant to KRS 67A.882(3), when the levy for general urban -county government taxes is made; and such improvement benefit assessment levy shall be due at the same time when general urban - county governme nt taxes are due and shall be subject to the same penalties and accrual of interest in the event of nonpayment as in the case of the general urban -county government taxes. Improvement benefit assessments shall be collected by the urban -county government of ficers charged with responsibility for the collection of ad valorem taxes and shall be enforced in like manner. Effective: July 15, 1982 History: Amended 1982 Ky. Acts ch. 334, sec. 3, effective July 15, 1982. -- Created 1976 Ky. Acts ch. 371, sec. 18, eff ective March 30, 1976.
Kentucky Legal Code