58 chapters · 2,501 sections in this title.
KRS § 67A.790 When levy to be made -- When due -- Penalties for nonpayment
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The annual improvement assessment for each project shall be levied by the governing body when the levy for general urban-county taxes is made; and such improvement assessment levy shall be due at the same time, or times, when the general urban-county government taxes are due, and…
KRS § 67A.795 Assessment to constitute lien on benefited property -- Precedence
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Each annual improvement assessment, with any penalty or interest incident to the nonpayment thereof, shall constitute a lien upon the lot or parcel of benefited property against which it is assessed. The lien shall attach to each lot or parcel of benefited property as the same is…
KRS § 67A.800 Segregation of proceeds from assessment -- Sinking fund
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The proceeds received by the urban-county government from each and every annual improvement assessment levy made in connection with each separate improvement project, as authorized by KRS 67A.710 to 67A.825, shall be segregated from and kept always separate and apart from all oth…
KRS § 67A.805 Restriction on payments from sinking fund -- Debt service reserve
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All sums received and deposited in the sinking fund shall be held inviolate and applied by the urban-county government solely for the payment of the principal of, and interest on, the bonds issued for the financing of the identified improvement project. The amount collected, and …