KRS 267.380: Validity of proceeding -- Irregularities -- Remedies -- Releases.

The assessment roll made up by the board shall be prima facie evidence in all courts that

all steps necessary to be taken under this chapter have been properly taken, and that all

proceedings are regular and valid. The collection of any assessment shall no t be defeated,

where the parties are properly before the court, on account of any irregularity in the

proceeding that does not affect the substantial rights of the party complaining. Any party

or his privies properly before the court under the Rules of Civ il Procedure shall be

deemed to be before the court for all purposes, and shall be bound by all orders,

judgments and proceedings in the case not excepted to or appealed from, in the manner

provided for in this chapter. The remedies provided for in this ch apter are exclusive of all

other remedies. If on appeal or otherwise, or for any cause, any person or property is

released, or any assessment raised or lowered, it shall not affect the rights or liability of

any other property or person. The failure to app eal within the time prescribed in this

chapter shall be a waiver of any right to attack the proceedings.