Ky. Rev. Stat. § 268.350
The drainage assessment record provided for in KRS 268.340 shall be in substantially the following form:
"Drainage Assessment Record of ________ (drainage), (levee), (reclamation) district, located in the County of __________, Kentucky. The board of drainage commissioners of ___________ County has ascertained from an inspection of the report of the appraisers that the total aggregate of benefits to all of the property in the district is $_________, and that the cost of making the improvements provided for in the plan for reclamation and the cost of the proceedings in establishing and organizing the district up to this time are $________, to which sum we have, as provided by law, added ten percent for the purpose of defraying future expenses and to create an emergency fund, making the total minimum district assessment of $_________, which we now levy and assess against the district. It is ordered that a district bond issue be authorized of ninety percent of the minimum district assessment of $_________, to consist of fifteen series of equal amount, bearing six percent per annum interest payable semiannually. One-fifteenth of the total issue of bonds shall mature and be payable annually. The first series shall become payable five years from the date of issue, and the last series twenty years from the date of issue.
"It is ascertained that the total amount of interest that will accumulate on the bonds from the date of issue until maturity will be $_________, and this board therefore orders that there be levied upon all property in the district an interest assessment amounting to $_________.
"We do hereby apportion both the minimum district assessment and the district interest assessment to each piece of property located in the district, ratably according to the assessment of benefits as appears in the board of appraisers' assessment of benefits as amended, modified and corrected and shown in the following table:
Table of District Assessments
Name of (owner), (railroad), (public highway) ...................................................................
Post office address ............................................................................................................
Number of (acres of land), (miles of road) assessed as benefited ........................................
In what county located ......................................................................................................
Total amount of benefits assessed ...................................................................... $_______
Total amount of minimum district assessment .................................................... $_______
Total amount of district interest assessment ....................................................... $_______
Total maximum assessment .............................................................................. $_______
"The board of drainage commissioners hereby submits the above as a true and correct assessment roll upon the lands, railroads, public highways and other property subject to assessment in the ___________ (drainage), (levee), (reclamation) district, and prays the county judge/executive to confirm it.
Respectfully submitted.
Board of drainage commissioners of ____________County.
By _____________, President.
Attest: ____________, Secretary.
(Space for correction by clerk upon order of court)______________________
The above is a correct assessment. Attest: _______________Clerk."
KRS 268.350
Amended 1976 (1st Extra. Sess.) Ky. Acts ch. 14, sec. 243, effective1/2/1978; and ch. 20, sec. 6, effective1/2/1978. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective 10/1/1942, from Ky. Stat. sec. 2380b-22.