Missouri Revised Statutes
Chapter 242 - Drainage Districts Organized in Circuit Court
Section 242.580 - Drainage tax, when delinquent — penalty.

Effective - 28 Aug 1939
242.580. Drainage tax, when delinquent — penalty. — All taxes provided for in sections 242.010 to 242.690 remaining unpaid after December thirty-first of the year for which said taxes were levied shall become delinquent and bear a penalty of one percent per month on the amount of said taxes from date of delinquency until paid. In computing said penalty each fractional part of a month shall be counted as a full month.
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(RSMo 1939 § 12343)
Prior revisions: 1929 § 10762; 1919 § 4397

Structure Missouri Revised Statutes

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 242.230 - Engineer's annual report — adoption of plan for reclamation — supplemental plans authorized.

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 242.330 - Board of supervisors — powers, contracts — duties of chief engineer — state or federal aid.

Section 242.335 - District may contract with political subdivisions or other districts for outlets — costs determined, how.

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 242.450 - Organization of commissioners — duties of secretary of board of supervisors — additional tax levy, when.

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 242.696 - Acceptance or rejection of petition — notice — objections, hearing, decree — transfer of records and property.

Section 242.698 - Appeal.

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.

Section 242.740 - Issuance and registration of bonds.

Section 242.750 - Credit for additional pumping operations.