Drainage District filed a petition to annex certain tracts of land and, thereafter, to assess the parcels pursuant to an annual drainage district assessment of $9 per acre. District also sought to assess certain lands currently located in the drainage district at $9 per acre. The circuit court of Christian County denied District’s request to annex the tracts of land and further ruled that those lands already located within the district could not be assessed at $9 per acre.
The Appeals Court affirmed, holding that the Drainage District failed to establish what benefit the Objectors’ lands would receive from being annexed and assessed.