2. An embankment or dike to prevent flooding: The engineers designed a new levee on the river after the recent devastating deluge.
The town council decided to institute a new levy which would be used to reinforce the old levee by the river.
The announcement of the new levy was made at the annual mayor's levee at the recent holiday.
The city is levying a new surcharge on cigarettes.2. To seize property in accordance with a legal ruling: The court has levied the transfer of the company to a new manager.