{"data":{"id":"us-ky/krs-268.430","jurisdiction":"us-ky","citation":"KRS 268.430","heading":"Treasurer may receive payment of assessments -- Certification of unpaid","body":"assessments -- Collection not defeated by irregularity.\n(1) When ordered by the board the treasurer shall receive the annual payment of\ndrainage assessments directly from any owne r, and shall give a proper receipt. On\nDecember 1 of each year the treasurer shall certify to the sheriff a list of all property\non which drainage assessments for that year have not been paid to the treasurer. Any\nassessments not paid to the treasurer or s heriff shall be treated by the sheriff as\ndelinquent drainage taxes. This section shall not relieve the board or sheriff of any\nduty.\n(2) No collection of assessments shall be defeated because of any irregularity in the\nproceedings which did not affect the substantial rights of the party complaining.","path":["KRS Chapter 268"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=12966","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:53:13Z","sha256":"1610e9bf3bab79664c92107bf861e7f0175ec10575eadc401104e052ed9a8714","source_id":"us-ky","stale":false,"prev":"us-ky/krs-268.420","next":"us-ky/krs-268.440"},"notice":"GroundRules: Original legal text. Not legal advice."}