(1) When a water district extends its water lines within its district or extends its water lines under KRS 74.110 beyond the dist rict's territorial limits, and the extension would benefit land within an agricultural district created under KRS 262.850, the assessment against the land within the agricultural district for the cost of the extension shall be deferred. The assessment shal l become payable when the land is removed, in part or in its entirety, from the agricultural district and developed for nonagricultural use. If only part of the land is removed from the agricultural district, the deferred assessment shall be prorated and p aid only on the portion of the land removed. The land remaining in the district shall continue to benefit from the deferred assessment. (2) The owner of land for which the assessment of costs for a water line extension has been deferred shall pay for any c onnection to provide water service from the water line extension to the land benefited by the deferred assessment.
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