Ky. Rev. Stat. § 67A.888
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.
KRS 67A.888
Amended 1982 Ky. Acts ch. 334, sec. 3, effective7/15/1982. -- Created 1976 Ky. Acts ch. 371, sec. 18, effective 3/30/1976.