Effective - 28 Aug 1953
243.330. Maintenance tax, how apportioned — commission may purchase equipment — cost apportioned, how. — 1. The county commission shall have power and it shall be its duty at the May term of the commission of each year to levy a tax upon each tract of land or other property within each district sufficient to maintain, reserve, restore, repair, strengthen and replace the drains, ditches, levees and other works of the district for whose benefits such tax is levied. Said tax shall be known as a "maintenance tax" and shall be apportioned upon the basis of benefits assessed for the original construction and shall be limited in any one year to ten percent of the original cost of construction. The tax shall be entered in a separate column in the ditch tax books opposite each tract of land or other property in the district by the county clerk, and shall be certified to the county collector, or other person duly authorized and by him collected in the same manner and subject to the same penalties for delinquency as the annual installment tax.
2. All taxes derived from the assessments herein referred to shall be the absolute property of the drainage district under authority of which they were levied and assessed and shall be placed to the credit of the maintenance fund of the drainage district; except that the county commission may, on request, set aside from time to time a portion of the tax from each of one or more districts in the county into a fund to be used by the county commission for the purchase of dredge boats, tools and other machinery to be used in the maintenance and preservation of the ditches, drains and levees of the participating districts. The portion appropriated from each district to be so used shall be determined by dividing into two equal parts the estimated cost of the dredge boats, tools and machinery purchased. One such part shall be apportioned in the ratio that the total benefit assessments in each participating district assessed for original construction bears to the aggregate total assessed benefits for original construction in all the participating districts, and the other part shall be apportioned in the ratio that the total yards of excavation or yardage moved, as the case may be, in constructing the original improvements in each participating district bears to the total yards of excavation or yards moved in constructing original improvements in all of the participating districts.
3. The dredge boats, tools and other machinery so purchased, shall be and become the general property of the participating districts, and be used under the direction of the county commission in the cleaning and restoration of any such ditch, drain or levee in said districts to its original size and condition; providing, however, that nothing contained in this section shall prevent the county commission from maintaining, preserving, restoring, repairing, strengthening and replacing the drains, ditches, levees and other works of any district and the use of its maintenance funds therefor, without purchasing dredge boats, tools or other machinery.
--------
(RSMo 1939 § 12434, A.L. 1953 p. 547)
Prior revisions: 1929 § 10844; 1919 § 4511
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.