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 <br>government against benefited properties, except such properties for which lump-sum <br>payment of the improvement benefit assessment has been made pursuant to KRS <br>67A.882(3), when the levy for general urban-county government taxes is made; and such <br>improvement benefit assessment levy shall be due at the same time when general urban-<br>county government taxes are due and shall be subject to the same penalties and accrual of <br>interest in the event of nonpayment as in the case of the general urban-county government <br>taxes. Improvement benefit assessments shall be collected by the urban-county <br>government officers charged with responsibility for the collection of ad valorem taxes and <br>shall be enforced in like manner.
Effective: July 15, 1982 <br>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.
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 <br>government against benefited properties, except such properties for which lump-sum <br>payment of the improvement benefit assessment has been made pursuant to KRS <br>67A.882(3), when the levy for general urban-county government taxes is made; and such <br>improvement benefit assessment levy shall be due at the same time when general urban-<br>county government taxes are due and shall be subject to the same penalties and accrual of <br>interest in the event of nonpayment as in the case of the general urban-county government <br>taxes. Improvement benefit assessments shall be collected by the urban-county <br>government officers charged with responsibility for the collection of ad valorem taxes and <br>shall be enforced in like manner.
Effective: July 15, 1982 <br>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.
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 <br>government against benefited properties, except such properties for which lump-sum <br>payment of the improvement benefit assessment has been made pursuant to KRS <br>67A.882(3), when the levy for general urban-county government taxes is made; and such <br>improvement benefit assessment levy shall be due at the same time when general urban-<br>county government taxes are due and shall be subject to the same penalties and accrual of <br>interest in the event of nonpayment as in the case of the general urban-county government <br>taxes. Improvement benefit assessments shall be collected by the urban-county <br>government officers charged with responsibility for the collection of ad valorem taxes and <br>shall be enforced in like manner.
Effective: July 15, 1982 <br>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.
