Effective - 28 Aug 1939
242.730. Pumping tax — levy, collection and use — contracts with landowners. — 1. The board of supervisors shall, in the resolution herein provided for, levy and provide for the collection of a pumping tax, in the form of a royalty on the mineral concentrates produced from the lands affected by such plan for reclamation, not exceeding, however, two percent of the gross sale value of such mineral concentrates, and a tax or charge for the crushing and cleaning of ores and minerals by or through the concentrating plant or plants operated or to be operated by the district, such milling tax or charge shall be fixed by the board of supervisors at a stated rate per ton of such ores and minerals so crushed and cleaned and, when added to the proceeds of the aforesaid pumping tax, shall be sufficient to produce the sum or sums required to pay interest on the bonded indebtedness of the district at any time outstanding, to pay maturing bonds of the district according to the terms and tenor thereof, to pay the operating expenses of the district and to provide an adequate reserve fund for maintenance, depreciation and contingencies.
2. All funds received by the district for and on account of the tax levies or charges herein provided for shall be deposited by the treasurer of the district in some solvent bank or trust company and shall at all times be secured by such collateral or otherwise as the board of supervisors may direct, and shall be used for no other purpose than as hereinbefore and hereinafter authorized.
3. All taxes or charges herein provided for shall constitute a first and a paramount lien on the ores, minerals and concentrates mined and produced from the lands affected by such plan for reclamation, and the board of supervisors of any such district may hold possession of the ores, minerals and concentrates so produced or crushed and cleaned by or through the concentrating plant or plants operated by the district until the taxes and charges herein provided for shall have been paid, or such board may sell such ores, minerals and concentrates on the open market and, after deducting the amount of such taxes or charges, remit the remainder to the person or persons entitled thereto.
4. To secure the continuous operation of mines within the district, to secure the continuous operation of such concentrating plant or plants to the capacity thereof and to secure the prompt payment of all taxes and charges herein provided for, such board of supervisors is authorized to enter into a contract or contracts with any owner or owners of lands, affected by such plan for reclamation, their lessees or any other persons interested therein; such contract or contracts to contain such provision or provisions, as the board of supervisors may find necessary or advisable to effectuate the purposes of sections 242.700 to 242.750, and to carry out the powers herein conferred on such board of supervisors.
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(RSMo 1939 § 12393)
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.