107.140 Benefited property, what constitutes, assessment of governmental property -- Procedure against state. - Kentucky Statutes

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107.140 Benefited property, what constitutes, assessment of governmental property -- Procedure against state. (1) (a) In the case of improvements of public ways, the benefited property shall consist of all real property abutting upon both sides of the improvement
project, and the cost of improving intersections shall be included in the total
costs to be assessed and apportioned, unless and to the extent the city shall
appropriate, within constitutional limitations, from available funds, a definite
and specified sum as a contribution thereto, or a portion of the aggregate cost,
or the cost of specified portions of the improvement; provided, however, that
if provisions shall be made for sidewalk improvements, as an integral part of
the improvement of a "public way," as defined in subsection (3) of KRS
107.020, upon only one side of the project, the costs of the sidewalk
improvement shall be ascertained and assessed separately against the property
abutting upon that side only, but the governing body may provide that such
assessment shall include a fair share of the over-all costs as herein defined,
other than the amounts of the actual construction contracts. (b) In the case of improvements for draining sewage, storm water, or a combination thereof, the benefited properties shall consist of all properties
which are thereby afforded a means of drainage, including not only the
properties which may be contiguous to the improvements, but also adjacent
properties within a reasonable distance therefrom as the governing body may
in the proceedings set forth. (c) In the case of an improvement project consisting in whole or in part of a sewage treatment plant, or enlargement or substantial reconstruction of an
existing sewage treatment plant, the benefited properties shall be all those
properties the sewage from which is treated in such plant, including properties
already provided with sewer drainage facilities as well as those properties
which the improvement project will provide with such drainage facilities, but
the governing body may classify properties according to the extent of benefits
to be afforded to them, and may establish one (1) rate of assessment
applicable to all properties participating in the benefits of the sewage
treatment installations, and an additional rate of assessment applicable to
properties for which the improvement project will also provide sewer drainage
facilities. In relation to wastewater collection projects constructed by
metropolitan sewer districts, benefited property shall consist of all property
whether improved or unimproved to which the project affords a means of
discharging wastewater. (d) The governing body may, either in the proceedings initiating an improvement project, or in subsequent proceedings, recognize the necessity or desirability in
the interest of the public health, safety and general welfare, that properties
other than the properties originally benefited by an improvement under
paragraphs (b) or (c) of this subsection, be permitted to connect to such sewer
drainage and/or treatment facilities, and may make equitable provisions which
may be adjustable from year to year as bonds are retired, whereby the owners of such later-connecting properties, may, by paying charges for the privilege
of connecting, and/or by assuming a share of improvement assessments, or
otherwise, be placed as nearly as practicable on a basis of financial equity with
the owners of properties initially provided to be assessed. (e) The governing body may, either in the proceedings initiating an improvement project, or in subsequent proceedings, recognize the necessity or desirability in
the interest of the public health, safety and general welfare that residential
properties within one thousand feet (1000'), measured along paved roads, of a
fire hydrant in cities of the third through sixth classes may be assessed on the
same basis as property abutting upon a street where a fire hydrant is to be
installed. (2) (a) Benefited property owned by the city or county, or owned by the United States government or any of its agencies, if such property is subject to assessment by
Act of Congress, shall be assessed annually the same as private property, and
the amount of the annual assessment shall be paid by the city, county, or
United States government, as the case may be. The same right of action shall
lie against the county as against a private owner. (b) Benefited property owned by the state, except property the title to which is vested in the Commonwealth for the benefit of a district board of education
pursuant to KRS 162.010, shall be assessed as follows: Before assessing the
state, the governing body shall serve written notice on the secretary of the
Finance and Administration Cabinet setting forth specific details including the
estimated total amount of any improvement assessment proposed to be levied
against any state property relative to any proposed improvement project. Said
written notice shall be served prior to the next even-numbered-year regular
session of the General Assembly so that the amount of any specific
improvement assessment may be included in the biennial executive branch
budget recommendation to be submitted to the General Assembly. Payment of
any assessment shall be made only from funds specifically appropriated for
that assessment. If an amount sufficient to pay the total amount of any
assessment has been appropriated, then the total amount shall be paid; if an
amount sufficient only to pay annual assessments has been appropriated, then
only the amount of the annual assessment shall be paid. The amount of the
assessment shall be certified by the city treasurer to the Finance and
Administration Cabinet, which shall thereupon draw a warrant upon the State
Treasurer, payable to the city treasurer, and the State Treasurer shall pay the
same. (c) In the case of property the title to which is vested in the Commonwealth for the benefit of a district board of education, the amount of the annual
assessment shall be paid by the city or other local governmental agency or
authority which undertook the improvement project. (3) No benefited property shall be exempt from assessment. Effective: June 21, 2001 History: Amended 2001 Ky. Acts ch. 58, sec. 14, effective June 21, 2001. -- Amended 1982 Ky. Acts ch. 450, sec. 64, effective July 1, 1983. -- Amended 1976 (1st Extra.
Sess.) Ky. Acts ch. 13, sec. 20. -- Amended 1964 Ky. Acts ch. 161, sec. 3; and
ch. 175, sec. 1. -- Amended 1960 Ky. Acts ch. 226, sec. 5. -- Created 1956 Ky. Acts
ch. 239, sec. 14. Legislative Research Commission Note (1982). A technical correction has been made in this section by the Reviser of Statutes pursuant to KRS 7.136.