Ky. Rev. Stat. § 267.170
The viewers shall keep an accurate account and report to the court the name of each person employed on the survey, the kind of work done, the number of days employed, any expenses that have been incurred in going to and from the work, and the cost of any supplies or material that have been used in making the survey. If the work is delayed by any good cause and the report is not completed at the time fixed by the court, the viewers shall appear before the court and state in writing the cause of such failure and ask for sufficient time to complete the work, whereupon the court shall set another date by which the report shall be completed and filed. The viewers shall not modify the adopted plan for drainage. The report shall contain a statement of the estimated cost of the works and improvements to be made in the district, a description of all the land in said district and the names of the owners thereof, and a general description of all the railroad rights-of-way, roadbeds and depot grounds, and the name of the corporation to which they belong at the date of the decree of the court organizing the district. The report shall also contain a statement of the estimated benefits per acre that will accrue to each class of land by reason of the proposed improvement, and each tract of land shall be assessed according to benefits as shown by the report.
KRS 267.170
Recodified 1942 Ky. Acts ch. 208, sec. 1, effective10/1/1942, from Ky. Stat. sec. 2380-10.