{"data":{"id":"us-ky/krs-266.150","jurisdiction":"us-ky","citation":"KRS 266.150","heading":"Board's power to tax.","body":"(1) For the purpose of building or repairing its levees the board may levy and have\ncollected an annual tax, not exceeding fifty cents ($0.50) on the one hundred dollars\n($100), on all property within the territory protected by the levee. The property shall\nbe assessed and the tax collected in the same manner and subject to the same\nrequirements as in assessing and collecting the county revenue. The proceeds of the\ntax shall be paid over by the sheriff to the treasurer of the board, and shall be used\nby the board in the building or repairing of its levees.\n(2) This tax shall not be defeated on account of any irregularity in the proceedings that\ndoes not affect the substantial rights of the party complaining.","path":["KRS Chapter 266"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=12857","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:53:12Z","sha256":"39fc13b92ad2ab7de3eb56680ca7a89a8613b12c4497eaa024db989a2a334b8a","source_id":"us-ky","stale":false,"prev":"us-ky/krs-266.140","next":"us-ky/krs-266.160"},"notice":"GroundRules: Original legal text. Not legal advice."}