<br><br>91A.570 Duties of the board for the management district -- Annual assessment -- <br>Collection -- Appeal -- Lien. <br>(1) Upon the effective date of the ordinance establishing the management district, the <br>board shall implement the economic improvement plan adopted by the legislative <br>body. <br>(2) As soon as practicable after its appointment, and each year thereafter as provided by <br>ordinance, the board shall develop a plan for economic improvements within the <br>management district and shall prepare an annual detailed budget for the costs of <br>providing economic improvements and shall submit the plan and budget to the <br>legislative body for its approval. <br>(3) Upon approval of the economic improvement plan and annual budget, the board <br>shall publish both pursuant to KRS Chapter 424 and shall mail by first class mail to <br>each affected property owner a description of the plan, the fair basis of assessment <br>to be utilized, the estimated cost to the property owner, and the ratio that the cost to <br>each property owner bears to the total cost of the economic improvements. <br>(4) The ordinance establishing the management district shall provide a procedure for <br>the annual collection of the assessment for the economic improvements. <br>(a) The board may be directed to annually prepare and mail by first class mail to <br>an owner of each parcel of real property the annual assessment, and to <br>establish due dates and penalties and interest, if any, for delinquent payment; <br>or <br>(b) The annual assessment may be collected in the same manner, at the same <br>times, and by the office authorized by law for the collection and enforcement <br>of general city taxes, in which case the collector of taxes shall make regular <br>remittances of the amounts collected to the board. The penalties and interest <br>for delinquent taxes may be applied to delinquent assessments, or separate <br>penalties and interest may be imposed; however, no discount shall be provided <br>for early payment. <br>(c) Notwithstanding the method of collection for the assessment that is adopted, <br>any affected property owner shall be afforded the right to contest the amount <br>of assessment or the inclusion of his property. The contest shall be filed with <br>the board within thirty (30) days of the receipt of the assessment. The property <br>owner shall have the right to appear before the board and present evidence. A <br>record shall be made of the proceedings and the board shall render a written <br>decision. The decision of the board may be appealed to the Circuit Court of <br>the county in which the city is located. <br>(5) The amount of any outstanding assessment on any property, and accrued interest <br>and other charges, shall constitute a lien on the property. The lien shall take <br>precedence over all other liens, whether created prior to or subsequent to the <br>assessment, except a lien for state and county taxes, general municipal taxes, and <br>prior improvement assessments, and shall not be defeated or postponed by any <br>private or judicial sale, by any mortgage, or by any error or mistake in the <br>description of the property or in the names of the owners. No error in the <br><br>proceedings of the city legislative body or the board shall exempt any property from <br>the lien for the economic improvement assessment, or from payment thereof, or <br>from the penalties or interest thereon, as herein provided. <br>History: Created 1990 Ky. Acts ch. 226, sec. 5, effective July 13, 1990. <br><br>