Ky. Rev. Stat. § 179.280
Before assessing the costs of removing obstructions or resetting poles and wires as provided in KRS 179.240 to 179.270, the county engineer shall serve personally, or by mail, upon the owner or occupant, a written notice, stating that at the time and place specified therein, he or his agent will assess the costs against the owner or occupant neglecting to remove the obstruction or reset the poles and wires. The notice shall be served at least ten (10) days before the time of the assessment. If directed against a corporation, it may be served upon it at its principal place of business or upon any agent within the district or county. At the time and place specified the road engineer shall hear the parties interested and shall thereupon complete the assessment, stating therein the name of the owner or occupant and the amount assessed against him. The county engineer shall return the assessment to the fiscal court of the county and the court shall cause the amount to be levied against the owner or occupant, and any uncollected assessment shall be a lien upon the property affected. The amount levied shall be collected as other taxes levied by the court, and shall be paid into the county road fund to be applied to reimbursing the fund from which the cost was defrayed.
KRS 179.280
Recodified 1942 Ky. Acts ch. 208, sec. 1, effective10/1/1942, from Ky. Stat. sec. 4342.