Effective - 28 Aug 2008
242.430. Tax levied by board for cost of organization. — 1. The board of supervisors of any drainage district organized under the provisions of sections 242.010 to 242.690 shall, as soon as elected and qualified, levy a uniform tax of not more than eight dollars per acre upon each acre of land within such district, as defined by the articles of association to be used for the purpose of paying expenses incurred or to be incurred in organizing said district, making surveys of the same and assessing benefits and damages and to pay other expenses necessary to be incurred before said board shall be empowered by section 242.450 to provide funds to pay the total cost of works and improvements of the district.
2. In case the boundary lines of the district be extended under the provisions of section 242.050, so as to include lands and other property not described and contained in the articles of association, the same uniform tax shall be made on such lands and other property as soon as same shall have been annexed and included in the district.
3. Such tax shall be due and payable as soon as assessed and if not paid by December thirty-first of the year in which it has been levied, the same shall become delinquent. It shall become a lien on the land and other property against which it is assessed and shall be collected in the same manner as the annual installment of tax. In case the sum received from such assessment exceeds the total cost of items for which the same has been levied, the surplus shall be placed in the general fund of the district and used to pay cost of construction; provided, that if the corporation of the district be dissolved, as provided for in section 242.290, the amount of surplus, if there be any, shall be prorated and refunded to the landowners paying such uniform tax.
--------
(RSMo 1939 § 12333, A.L. 1959 H.B. 314, A.L. 2008 S.B. 939)
Prior revisions: 1929 § 10752; 1919 § 4387; 1909 § 5538
Structure Missouri Revised Statutes
Title XV - Lands, Levees, Drainage, Sewers and Public Water Supply
Chapter 242 - Drainage Districts Organized in Circuit Court
Section 242.010 - Owner defined — delegation of representation and voting rights.
Section 242.020 - Formation of drainage districts.
Section 242.030 - Notice of application — form.
Section 242.040 - Objections — procedure.
Section 242.050 - Annexation of land to organize district.
Section 242.060 - Consolidation of adjacent districts.
Section 242.070 - Reorganization of districts.
Section 242.080 - Reorganized districts — articles of association.
Section 242.090 - Notice of reorganization hearing — form.
Section 242.100 - Procedure after notice of reorganization.
Section 242.110 - Records and funds delivered to secretary of board.
Section 242.120 - Liability of reorganized district — consolidation.
Section 242.130 - Extending time of corporate existence.
Section 242.140 - Drainage district may be dissolved, when.
Section 242.150 - Election of board of supervisors.
Section 242.160 - Election of supervisors — electors.
Section 242.170 - Vacancy resulting from void election — how filled.
Section 242.180 - Supervisors to take oath.
Section 242.190 - Supervisors — powers and duties.
Section 242.200 - Board to elect president and secretary — report — compensation.
Section 242.210 - Secretary-treasurer of board — annual audit — warrants, form.
Section 242.220 - Chief engineer and assistants — appointment — duties.
Section 242.240 - Filing of reclamation report — appointment of commissioners.
Section 242.250 - Organization of commissioners — duties of secretary of board of supervisors.
Section 242.260 - Commissioners to inspect district and assess benefits and damages — file report.
Section 242.270 - Notice of commissioners' report — form — publication.
Section 242.280 - Exceptions heard and determined by circuit court — procedure.
Section 242.290 - Court to declare corporation dissolved — costs not to exceed benefits.
Section 242.300 - Decree or order of court may be amended or changed.
Section 242.310 - Amendment of plan of reclamation procedure — appointment of commissioners.
Section 242.320 - Assessed damages paid before appropriating land.
Section 242.340 - Board of supervisors may amend plan for reclamation — limitations.
Section 242.350 - Bridges over drainage works — how built or enlarged.
Section 242.360 - Embankments to be raised at expense of owner.
Section 242.370 - Existing drains may be connected.
Section 242.380 - Board may appoint overseers — duties.
Section 242.390 - Board of supervisors to employ attorney — duties.
Section 242.400 - Board to provide for compensation of employees and fees of officers.
Section 242.410 - Board may remove any officer or employee.
Section 242.420 - Board to keep record of proceedings.
Section 242.430 - Tax levied by board for cost of organization.
Section 242.440 - Cost of organization, how paid.
Section 242.460 - Levy of annual installment of tax — form of tax certificate.
Section 242.470 - Additional drainage tax levy, when.
Section 242.480 - Issuance and payment of bonds — treasurer, duties.
Section 242.485 - Additional bond issue authorized, when — form of ballot.
Section 242.490 - Levy of maintenance tax — procedure.
Section 242.492 - Processing fee authorized for certain assessed tracts, amount.
Section 242.500 - Petition for reassessment of benefits — appointment of commissioners.
Section 242.502 - Supervisors to levy tax on readjusted benefits — levy, how determined.
Section 242.504 - Supervisors may issue bonds, limitation on.
Section 242.506 - Supervisors may levy new tax — procedure.
Section 242.510 - Districts organized prior to April 8, 1905 — tax levy.
Section 242.520 - Districts organized prior to April 8, 1905 — limitation on indebtedness.
Section 242.530 - Districts formed prior to April 8, 1905, may proceed as heretofore.
Section 242.540 - Collection of drainage tax.
Section 242.550 - Collector — failure to pay tax, penalty.
Section 242.560 - Current and delinquent taxes — collection — procedure.
Section 242.570 - Payment of drainage tax — procedure.
Section 242.580 - Drainage tax, when delinquent — penalty.
Section 242.590 - Drainage tax to constitute a lien — certification of drainage tax record.
Section 242.600 - Suits for taxes — evidence — procedure.
Section 242.610 - Action instituted against whom — notice filed, effect.
Section 242.620 - Protection of drainage district lien.
Section 242.630 - Unpaid warrants to draw interest.
Section 242.640 - Surety bonds payable to district.
Section 242.650 - Change of venue limitation.
Section 242.660 - Action not to abate by reason of death of party.
Section 242.670 - Limited appeal from assessments.
Section 242.680 - Existing rights not affected by sections 242.010 to 242.690.
Section 242.690 - Prior remedies not impaired by sections 242.010 to 242.690.
Section 242.692 - Major district and minor district defined.
Section 242.694 - Petition for annexation by minor district — service.
Section 242.699 - Construction — applicability.
Section 242.700 - Drainage district may be formed on land containing mineral deposits.
Section 242.710 - Reclamation of mineralized lands.
Section 242.720 - Survey and reclamation plan — how made — exceptions.
Section 242.730 - Pumping tax — levy, collection and use — contracts with landowners.