Ky. Rev. Stat. § 267.190
The viewers shall assess the benefits that will accrue to the property of any railroad company by affording better drainage or a better outlet for drainage, but no benefits shall be assessed because of the increase in business that may come to any railroad company because of the improvement. The benefits shall be assessed at a fixed sum, determined solely by the physical benefit that its property will receive by the improvement. The viewers shall report it as a special assessment due personally from the railroad company. It may be collected like an ordinary debt. The county clerk shall issue process against the railroad company, and it shall have the same right to file exceptions and to appeal as individual landowners, but an appeal shall not delay or defeat the construction of the improvement.
KRS 267.190
Recodified 1942 Ky. Acts ch. 208, sec. 1, effective10/1/1942, from Ky. Stat. sec. 2380-12.