Effective - 28 Aug 1939
243.300. County commission to levy tax on benefits assessed — form of county clerk's schedule. — 1. Immediately after the approval and confirmation of the report of the viewers, the county commission shall, by order of record, levy a tax of such portion of said benefits on all lands and other property in the district, to which benefits have been assessed, as may be found necessary by the county commission to pay the cost of the completion of the proposed improvement and the payment of all expenses incident thereto plus ten percent of said total amount for emergencies.
2. The said tax shall be apportioned to and levied on each tract of land or other property in said district in proportion to the benefits assessed and not in excess thereof, and in case bonds are issued as provided in this chapter and hereafter, then the amount of the interest, as estimated by said county commission, which will accrue on such bonds shall be included and added to the said tax, but the interest to accrue on account of the issuing of said bonds shall not be construed as a part of the cost of construction in determining whether or not the expenses of making said improvements is or is not equal to or in excess of the benefits assessed.
3. If deemed advisable the county commission may, by its order of record, provide for the collection of the taxes levied hereunder in not more than twenty annual installments, and in such event it shall fix the number of installments and the amount to be collected each year. The said installments shall be payable and shall be collected in each year at the same time that state and county taxes are due and payable.
4. As soon as said total tax is levied, the county clerk shall, at the expense of the district, prepare a list and schedule of all taxes levied in substantially the following form:
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(RSMo 1939 § 12412)
Prior revisions: 1929 § 10823; 1919 § 4491
Structure Missouri Revised Statutes
Title XV - Lands, Levees, Drainage, Sewers and Public Water Supply
Chapter 243 - Drainage Districts Organized in County Commission
Section 243.010 - Definitions.
Section 243.020 - County commission authorized to organize drainage districts.
Section 243.030 - Petition to be filed — bond required.
Section 243.040 - County commission to appoint counsel.
Section 243.050 - County commission to appoint engineer and viewers — qualifications and duties.
Section 243.060 - Time of hearing to be published — form of notice.
Section 243.070 - Remonstrance may be filed — judgment, effect.
Section 243.075 - Dissolution of district, when, how.
Section 243.080 - Location of improvement — report to contain data as to cost.
Section 243.090 - Report to be filed, when — landowners may be heard — vacancies, how filled.
Section 243.100 - Limitations for assessment of benefits.
Section 243.110 - Notice of filing of report to be published — form.
Section 243.130 - Condemnation of additional land.
Section 243.140 - Lands lying outside district may be annexed, when — proceedings.
Section 243.150 - Taxes to be levied against county-owned swamplands, how paid.
Section 243.160 - Authority to complete improvements in county commission — powers of procedure.
Section 243.170 - District engineer to be appointed — duties — bond required.
Section 243.210 - Provisions of this chapter applicable to old channels or sloughs.
Section 243.230 - County commission procedure after hearing.
Section 243.240 - County commissions to maintain efficiency and have management and control.
Section 243.250 - Lateral ditches — drains — may be connected — provisions — penalty for violation.
Section 243.260 - Districts may contract with other districts for outlets — costs determined, how.
Section 243.270 - Drainage district may contract to furnish drainage for cities and towns.
Section 243.280 - Equipment may be leased or rented — provisions.
Section 243.290 - County commission to levy tax to pay preliminary expense.
Section 243.310 - Permanent drainage tax record shall be kept — method — additional levies.
Section 243.320 - Public roads and railroads to pay benefits.
Section 243.340 - Privilege to pay drainage tax in full.
Section 243.350 - Apportionment of annual installments — drainage tax book, form — taxes due, when.
Section 243.360 - Drainage tax — collector to furnish bond.
Section 243.380 - Surplus funds, how used.
Section 243.390 - Drainage district bonds — provisions for issuance.
Section 243.400 - County commission authorized to pledge bonds — manner.
Section 243.410 - County treasurer to be custodian of district funds — duties.
Section 243.420 - Fees for services.
Section 243.430 - Claims for fees, how paid.
Section 243.440 - Drainage proceedings to be recorded — method.
Section 243.460 - Notice to be published — form — jurisdiction of circuit court.
Section 243.470 - Objections to petition for consolidation may be filed — proceedings.
Section 243.480 - Failure or refusal of official to perform duty — penalty.
Section 243.490 - County collector liable, when — penalty.
Section 243.500 - Validity of bonds issued unquestionable.
Section 243.510 - Suits to be brought in name of state.
Section 243.520 - Appeals — procedure.
Section 243.530 - Chapter declared remedial in character and purpose.
Section 243.540 - Penalty for violation of provisions of chapter.