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.”
Effective: January 2, 1978
History: Amended 1976 (1st Extra. Sess.) Ky. Acts ch. 14, sec. 243, effective January
2, 1978; and ch. 20, sec. 6, effective January 2, 1978. — Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 2380b-22.