Effective - 28 Aug 2005
242.560. Current and delinquent taxes — collection — procedure. — 1. In counties where the provisions of chapter 65 are, or may hereafter be in force, the secretary of the board of supervisors shall extend all drainage taxes under the provisions of sections 242.010 to 242.690 on separate tax books for the respective townships in which such lands are situate, and such tax books shall be certified to the collector-treasurer at the same time and in the same manner as provided for county collectors.
2. Such taxes shall be collected by such collector-treasurer at the same time and in the same manner as state and county taxes are collected, and each collector-treasurer shall give bond, have the same authority to collect such taxes, receive the same compensation therefor and pay over such taxes to the secretary of board of supervisors, as provided for county collectors under said sections, and shall be subject to the same penalties and liabilities. Such collector-treasurer shall make due return of such tax books under oath in the same manner as required of county collectors.
3. The delinquent drainage taxes shall be certified by the secretary of the board of supervisors to the county collector-treasurer of delinquent taxes, who shall collect such delinquent drainage taxes at the same time and in the same manner as is herein provided for the collection of the delinquent drainage taxes in counties not under the provisions of chapter 65. The said collector-treasurer of delinquent taxes shall give bond, have the same authority to collect such taxes, receive the same compensation therefor and pay over the said taxes to the treasurer of the drainage district as is provided for county collectors under sections 242.010 to 242.690, and shall be subject to the same penalties and liabilities.
4. All township drainage tax books, and the return of the collectors of such books, shall be taken as prima facie evidence in all courts of all matters therein contained, and that the delinquent tax shown in such books was properly levied and extended against such lands and remains unpaid. The lien of such tax shall be enforced and suits to collect such delinquent tax shall be instituted and prosecuted in the same manner provided by said sections, except such suits shall be instituted by the drainage district on tax bills duly made out and certified by the county collector-treasurer of delinquent taxes.
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(RSMo 1939 § 12377, A.L. 2005 H.B. 58 merged with S.B. 210)
Prior revisions: 1929 § 10796; 1919 § 4426
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.