Whitley County has an extensive drainage system that is comprised of underground tiles and open ditches.  Some drains are taxed which means there has been an assessment rate established and a maintenance fund exists.  Other drains are non-taxed which means they were established as county regulated drains, typically through the Commissioner's or the Circuit Courts, but an assessment rate has not been established and thus a maintenance fund does not exist.  Following are some statistics of the system:

Open Drains            207 drains 326 miles

Tiled Drains          1,278 drains 499 miles

Taxed Drains           692 drains 655 miles

Non-Taxed Drains   793 drains 170 miles

Total Drains          1,485 drains 825 miles