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74.150 Assessment roll -- Statement of costs -- Hearing -- Final order -- Appeal.

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74.150 Assessment roll -- Statement of costs -- Hearing -- Final order -- Appeal. (1) After the classification of the land and the ratio of assessment of the different classes to be made has been confirmed by the county judge/executive, the <br>commission shall prepare an assessment roll in duplicate, signed by the chairman <br>and secretary of the commission, giving a description of all the land in the water <br>district, the name of the owner, and the amount of assessment against each of the <br>several tracts of land. In preparing this assessment roll the commission shall <br>ascertain the total cost of the improvement, the cost of the proceedings and all <br>wages paid or to be paid, and the total shall be the amount to be paid by the lands <br>benefited. Attached to this water-assessment roll and filed with it, shall be a <br>statement of all the costs of the work to be done, and five percent (5%) in addition <br>to meet any unforeseen contingencies. This statement of costs shall also be made in <br>duplicate and signed by the chairman and secretary of the commission. One (1) copy <br>of the assessment roll and statement of costs shall be filed with the county clerk in <br>which the proceeding is pending, and he shall then give at least ten (10) days' notice <br>of the time of the hearing on the assessment roll and statement of costs. (2) At the time fixed for the hearing, the county judge/executive shall hear in a summary way all objections to the cost of the improvement, as set out in the <br>statement made by the commission and filed with the assessment roll, and all <br>objections to the assessments of lands therein set forth, and shall enter an order <br>confirming the assessment roll, or directing the commission to change the <br>assessments in accordance with the finding of the county judge/executive. The order <br>of the county judge/executive confirming or modifying the assessment roll and <br>statement of costs shall be final for all purposes if not appealed within thirty (30) <br>days after the entry of the order. The county judge/executive shall also direct the <br>clerk to certify to the treasurer of the commission a copy of the assessment roll as <br>filed by the commission or changed by the county judge/executive. One (1) copy of <br>the assessment roll shall be retained by the clerk and recorded as part of the record. Effective: July 15, 1988 <br>History: Amended 1988 Ky. Acts ch. 104, sec. 3, effective July 15, 1988. -- Amended 1978 Ky. Acts ch. 384, sec. 185, effective June 17, 1978. -- Recodified 1942 Ky. <br>Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 938g-10.