67A.888 Time of levy -- Date taxes due -- Collection of improvement benefit assessments. - Kentucky Statutes

Download pdf

Loading PDF...

67A.888 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
payment 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 government 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 officers 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, effective March 30, 1976.