268.430 Treasurer may receive payment of assessments -- Certification of unpaid
122 words·~1 min read·
/ky/268-430A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
assessments -- Collection not defeated by irregularity.
(1)When ordered by the board the treasurer shall receive the annual payment of
drainage assessments directly from any owner, and shall give a proper receipt. On
December 1 of each year the treasurer shall certify to the sheriff a list of all property
on which drainage assessments for that year have not been paid to the treasurer. Any
assessments not paid to the treasurer or sheriff shall be treated by the sheriff as
delinquent drainage taxes. This section shall not relieve the board or sheriff of any
duty.
(2)No collection of assessments shall be defeated because of any irregularity in the
proceedings which did not affect the substantial rights of the party complaining.