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.
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