KRS 266.150: Board's power to tax.

(1) For the purpose of building or repairing its levees the board may levy and have

collected an annual tax, not exceeding fifty cents ($0.50) on the one hundred dollars

($100), on all property within the territory protected by the levee. The property shall

be assessed and the tax collected in the same manner and subject to the same

requirements as in assessing and collecting the county revenue. The proceeds of the

tax shall be paid over by the sheriff to the treasurer of the board, and shall be used

by the board in the building or repairing of its levees.

(2) This tax shall not be defeated on account of any irregularity in the proceedings that

does not affect the substantial rights of the party complaining.