107.150 When levy to be made -- When due -- Penalties for nonpayment -- Collection of improvement benefit assessments. The annual improvement assessment for each project shall be levied by the governing <br>body when the levy for general city or county taxes is made; and such improvement <br>assessment levy shall be due at the same time, or times, when the general city or county <br>taxes are due, and shall be subject to the same penalties and accrual of interest in the <br>event of nonpayment as in the case of such general city or county taxes. The improvement <br>benefit assessments for a wastewater collection system undertaken by a metropolitan <br>sewer district shall be collected by the county officer charged with responsibility for the <br>collection of ad valorem county taxes and shall be enforced in like manner. History: Amended 1976 (1st Extra. Sess.) Ky. Acts ch. 13, sec. 21. -- Created 1956 Ky. Acts ch. 239, sec. 15.
107.150 When levy to be made -- When due -- Penalties for nonpayment -- Collection of improvement benefit assessments. The annual improvement assessment for each project shall be levied by the governing <br>body when the levy for general city or county taxes is made; and such improvement <br>assessment levy shall be due at the same time, or times, when the general city or county <br>taxes are due, and shall be subject to the same penalties and accrual of interest in the <br>event of nonpayment as in the case of such general city or county taxes. The improvement <br>benefit assessments for a wastewater collection system undertaken by a metropolitan <br>sewer district shall be collected by the county officer charged with responsibility for the <br>collection of ad valorem county taxes and shall be enforced in like manner. History: Amended 1976 (1st Extra. Sess.) Ky. Acts ch. 13, sec. 21. -- Created 1956 Ky. Acts ch. 239, sec. 15.
107.150 When levy to be made -- When due -- Penalties for nonpayment -- Collection of improvement benefit assessments. The annual improvement assessment for each project shall be levied by the governing <br>body when the levy for general city or county taxes is made; and such improvement <br>assessment levy shall be due at the same time, or times, when the general city or county <br>taxes are due, and shall be subject to the same penalties and accrual of interest in the <br>event of nonpayment as in the case of such general city or county taxes. The improvement <br>benefit assessments for a wastewater collection system undertaken by a metropolitan <br>sewer district shall be collected by the county officer charged with responsibility for the <br>collection of ad valorem county taxes and shall be enforced in like manner. History: Amended 1976 (1st Extra. Sess.) Ky. Acts ch. 13, sec. 21. -- Created 1956 Ky. Acts ch. 239, sec. 15.
