KRS 268.430: Treasurer may receive payment of assessments -- Certification of unpaid

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 owne r, 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 s heriff 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.