Kentucky Revised Statutes Title IX. Counties, Cities, and Other Local Units § 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 government against benefited properties, except such properties for which lump-sum payment of the improvement benefit assessment has been made pursuant to KRS 67A.882(3), when the levy for general urban-county government taxes is made; and such improvement benefit assessment levy shall be due at the same time when general urban-county government taxes are due and shall be subject to the same penalties and accrual of interest in the event of nonpayment as in the case of the general urban-county government taxes. Improvement benefit assessments shall be collected by the urban-county government officers charged with responsibility for the collection of ad valorem taxes and shall be enforced in like manner.