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KENTUCKY STATUTES AND CODES

74.130 Classification of lands for assessments -- Report.

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74.130 Classification of lands for assessments -- Report. (1) The commission shall examine the real estate in the district that may be affected by the proposed water system, and classify it into five (5) classes according to the
benefit it will receive from the construction and operation of the water system. The
real estate receiving the most benefit shall be marked "class A," and the other
classes shall be marked "class B," "class C," "class D" and "class E," respectively,
the real estate receiving the smallest benefit being marked "class E." All real estate
actually receiving water shall be placed in the highest classification. The amount of
real estate owned by any person in each class, and the extent benefited shall be
determined. The scale of assessment to be made by the commission upon the
several classes shall be in the ratio of five (5), four (4), three (3), two (2) and one
(1). The classification shall form the basis of the assessment of benefits to the real
estate for all purposes. (2) If the commission believes that substantial injustice will be done any landowner by strict conformity to the five (5) class rule above, the classification may be changed
by diminishing or increasing the number of classes so as to conform to existing
conditions. (3) The commission shall make a report containing a statement of the estimated cost of the work and improvement to be made in the district, a description of all real estate
in the district, showing the amount of real estate in each class, in tabulated form,
and the names of the owners, and a statement of the estimated benefits that will
accrue to each class of real estate by reason of the construction of the proposed
improvements. Effective: October 1, 1942
History: Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 938g-8.

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