Effective - 28 Aug 2017, 2 histories
243.350. Apportionment of annual installments — drainage tax book, form — taxes due, when. — 1. Each year the county clerk shall apportion the amount of the annual installment, or the aggregate of the installments which the commission has provided shall become due and payable in that year and the maintenance taxes, if any, against the land and other property in the drainage district in proportion to the benefits assessed.
2. The said annual installment and maintenance taxes when so apportioned shall be extended by the clerk in a well-bound book which shall be designated and endorsed "Drainage Tax Book of Drainage District Number ______ of ______ County, or ______ Township of ______ County, Missouri, for the year 20______", which endorsement shall also be written or printed at the top of each page. There shall be set out in properly ruled columns of said book the following:
(1) The names of the present owners of said land and other property so far as now known;
(2) Description of the land and other property;
(3) Amount of said installment or installments of tax levied on the corresponding tract of land or other property;
(4) Amount of maintenance tax, if any, levied against said tract of land or other property;
(5) A blank column in which the collector shall record the several amounts as collected by him;
(6) A blank column in which the collector shall record the date of payment of the different sums;
(7) A blank column in which the collector shall record the names of the person or persons paying the several amounts, if other than the person whose name appears in column one hereof.
3. The county clerk shall prepare and deliver the said drainage tax book to the collector of the revenue of the county, or township, not later than September thirtieth of each year in which the installment and maintenance taxes, if any, are due and payable, and the said taxes shall become due and be collected during said year at the same time that state and county taxes are due and collected.
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(RSMo 1939 § 12415, A.L. 1953 p. 538, A.L. 2017 S.B. 112)
Prior revisions: 1929 § 10826; 1919 § 4494; 1909 § 5602
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.