Effective - 28 Aug 1939
242.540. Collection of drainage tax. — 1. It shall be the duty of the collector of revenue of each county in which lands or other property of any drainage district organized under sections 242.010 to 242.690 are situate to receive the drainage tax book each year, and he is hereby empowered and it shall be his duty to promptly and faithfully collect the tax therein set out and to exercise all due diligence in so doing. He is further directed and ordered to demand and collect such taxes at the same time that he demands and collects state and county taxes due on the same lands and other properties. Where any tract or part thereof has been divided and sold or transferred, the collector shall receive taxes on any part of any tract, piece or parcel of land or other property, charged with such taxes and give his receipt accordingly. The above and foregoing drainage tax book shall be the warrant and authority of the collector for making such demand and collection.
2. The said collector shall make due return of all drainage tax books each year to the secretary of the board of supervisors of the aforesaid drainage district, and shall pay over and account for all moneys collected thereon each year to the treasurer of said district at the same time when he pays over state and county taxes. Said collector shall in said drainage tax book, verify by affidavit his said return.
3. The said secretary shall each year, within ten days after the return of said collector is delivered to him, prepare and certify to said collector a drainage back tax book containing the list of lands and other property so returned by said collector as delinquent, deliver the same to him and take his receipt therefor, and said collector shall proceed to collect such delinquent drainage taxes and demand payment therefor in the same manner as herein provided for the collection of current drainage taxes.
4. Before receiving the aforesaid drainage tax book the collector of each county in which lands or other property of the drainage district are located shall execute to the board of supervisors of the district a bond with at least two good and sufficient sureties in a sum that is equal to the probable amount of any annual installment of said tax to be collected by him during any one year, conditioned that said collector shall pay over and account for all taxes so collected by him according to law. Said bond after approval by said board of supervisors shall be deposited with the secretary of the board of supervisors, who shall be custodian thereof and who shall produce same for inspection and use as evidence whenever and wherever lawfully requested to do.
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(RSMo 1939 § 12342)
Prior revisions: 1929 § 10761; 1919 § 4396; 1909 § 5520
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.