Missouri Revised Statutes
Chapter 245 - Levee Districts
Section 245.090 - Secretary of board to be ex officio treasurer — board to audit books annually and publish financial statement.

Effective - 28 Aug 1939
245.090. Secretary of board to be ex officio treasurer — board to audit books annually and publish financial statement. — The secretary of the board of supervisors in any levee district shall hold the office of treasurer of such district, except as otherwise provided herein, and he shall receive and receipt for all the levee taxes collected by the county collector or collectors of the revenue, and he shall also receive and receipt for the proceeds at all tax sales made under the provisions of sections 245.010 to 245.280. Said treasurer shall receive a salary, payable monthly, such as the board of supervisors may fix and all necessary expenses; said board of supervisors shall furnish the secretary and treasurer the necessary office room, furniture, stationery, maps, plats, typewriters and postage. Said treasurer may appoint, by and with the advice and consent of the board of supervisors, one or more deputies as may be necessary, whose salary or salaries and necessary expenses shall be paid by the district. Said treasurer shall give bond in such amount as shall be fixed by the board of supervisors, conditioned that he will well and truly account for and pay out, as provided by law, all moneys received by him as taxes from the county collector or collectors, or as proceeds from the tax sales of delinquent taxes, or from any other source whatever on any account or claim of said district, which bond shall be signed by at least two sureties, approved and accepted by said board of supervisors, and said bond shall be in addition to the bond for proceeds of sales of bonds, which is required by section 245.230. The bond of said treasurer may, if the board shall so direct, be furnished by a surety or bonding company, which shall be approved by said board of supervisors; said bond shall be placed and remain in the custody of the president of the board of supervisors, and shall be kept separate from all papers in the custody of the secretary and treasurer. Said treasurer shall keep all funds received by him from any source whatever deposited at all times in some bank, banks or trust company to be designated by the board of supervisors. All interest accruing on such funds shall, when paid, be credited to the district. It shall be the duty of the board of supervisors to audit or have audited the books of said treasurer of said district June thirtieth of each year, and they shall publish a financial statement within thirty days thereafter showing the amount of money received, the amount paid out during such year, and the amount in the treasury at the beginning and end of such year. The aforesaid treasurer of the district shall pay out funds of the district only on warrants issued by the district, said warrants to be signed by the president of the board of supervisors and attested by the signature of the secretary and treasurer.
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(RSMo 1939 § 12518)
Prior revisions: 1929 § 10928; 1919 § 4622

Structure Missouri Revised Statutes

Missouri Revised Statutes

Title XV - Lands, Levees, Drainage, Sewers and Public Water Supply

Chapter 245 - Levee Districts

Section 245.010 - Definitions.

Section 245.015 - Owners may form levee district, where — articles of incorporation to be filed in circuit court.

Section 245.020 - Circuit clerk to give notice by publication — form of notice — mailing required.

Section 245.025 - Objections to incorporation heard — court decree filed with secretary of state and county recorder.

Section 245.030 - Adjacent districts may consolidate — petition, hearing and decree.

Section 245.035 - Time of corporate existence may be extended.

Section 245.040 - Districts may reorganize.

Section 245.045 - Districts reorganized to receive all benefits — reorganization articles of association to be filed with circuit court.

Section 245.050 - Notice of reorganization hearing.

Section 245.055 - Procedure.

Section 245.060 - Election of board of supervisors — term of office.

Section 245.065 - Improper election of board of supervisors — court to declare vacancies — new election called.

Section 245.070 - Board of supervisors to call annual meeting and election — owners of land benefitted entitled to vote.

Section 245.075 - Supervisors to take oath.

Section 245.080 - Organization of board — to make annual report — compensation.

Section 245.085 - County clerk and treasurer to deliver records and moneys of district to secretary of board.

Section 245.090 - Secretary of board to be ex officio treasurer — board to audit books annually and publish financial statement.

Section 245.095 - Powers and duties of supervisors.

Section 245.100 - Chief engineer appointed — duties.

Section 245.105 - Chief engineer to make report — supervisors to adopt plans and supplemental plans for reclamation.

Section 245.110 - Secretary of board to file copy of plan with circuit clerk — commissioners appointed.

Section 245.115 - Organization of board of commissioners.

Section 245.120 - Commissioners to inspect district and assess benefits and damages — report to be filed.

Section 245.125 - Property owners notified of commissioners' report by publication — form of notice — mailing required.

Section 245.130 - Exceptions to commissioners' report heard and determined.

Section 245.135 - Court to declare corporation dissolved if costs exceed benefits.

Section 245.140 - Plan of reclamation may be changed — procedure.

Section 245.145 - Damages assessed must be paid before appropriating land.

Section 245.150 - Board to construct works — may let contracts for construction.

Section 245.155 - Embankments on right-of-way to be raised at expense of owner to conform to district levee.

Section 245.160 - Board to employ attorney.

Section 245.165 - Board to keep record of proceedings — open to inspection.

Section 245.170 - Board to provide for compensation of employees and fees of officers.

Section 245.175 - Board to levy tax to pay cost of organization.

Section 245.180 - Board to levy tax, when — new tax authorized, when — tax, how levied — secretary to prepare levee tax record.

Section 245.181 - Additional bonds authorized, when — meeting, votes how cast — form of notice — notice, how given.

Section 245.185 - Annual installment of tax to be levied — when due — form of certificate of tax.

Section 245.190 - Board may make additional levy of tax.

Section 245.195 - Board may levy maintenance tax — unprotected lands not taxable.

Section 245.196 - Annual benefit fee, how levied, amount.

Section 245.197 - Readjustment of benefits, when — levy of new tax for carrying out supplemental plan — notice, how given — form of notice — lists, where filed.

Section 245.198 - Tax levy, when — emergency levy of ten percent.

Section 245.199 - Additional bonds authorized when — how issued.

Section 245.200 - County collector of revenue to collect levee tax — to give bond to board of supervisors.

Section 245.205 - Secretary of board to extend and certify levee tax to collector-treasurers — duties of collector-treasurer — county collector-treasurer to collect delinquent taxes.

Section 245.210 - Levee tax delinquent December thirty-first — penalty.

Section 245.215 - Levee tax to constitute a lien — how evidenced — acquisition of lands, duty to satisfy outstanding liens, limitation.

Section 245.220 - Tax book to be prima facie evidence — suits for taxes brought in circuit court.

Section 245.225 - Suits and notices to be filed in recorder's office against last record owners.

Section 245.230 - Board may issue bonds — how funds are to be used.

Section 245.235 - Unpaid warrants to draw interest.

Section 245.240 - Surety bonds to be made payable to district.

Section 245.245 - Board to appoint inspectors — duties and powers of inspectors.

Section 245.250 - County collectors — penalty for failure to pay over tax, fee for collection of tax.

Section 245.255 - Change of venue.

Section 245.260 - Action not to abate by reason of death of party.

Section 245.265 - Appeal not to act as supersedeas.

Section 245.270 - Liability of reorganized district.

Section 245.275 - Procedure in dissolving levee district.

Section 245.280 - Sections construed — existing rights not to be affected.

Section 245.285 - Defining the term levee districts — applicable to districts now organized or which may be organized.

Section 245.290 - County commissions may establish levee districts.

Section 245.295 - Districts may be formed at regular meetings of governing body.

Section 245.300 - Notice to be given — mailing required.

Section 245.305 - Lands subject to overflow may be included in levee district.

Section 245.310 - Extending levees and levee districts.

Section 245.315 - Existing levee districts may organize under this law.

Section 245.320 - Change of organization to be submitted to an election.

Section 245.325 - Simple majority to decide election.

Section 245.330 - Effect of reorganization of old districts.

Section 245.335 - Board of directors of levees appointed by county commission.

Section 245.340 - Oath of directors.

Section 245.345 - Board to organize.

Section 245.350 - Majority of board a quorum.

Section 245.355 - Duties of president and secretary.

Section 245.360 - Pay of directors.

Section 245.365 - Board to determine what work is necessary.

Section 245.370 - Work to be let to lowest bidder.

Section 245.375 - Contractors to give bond.

Section 245.380 - Board to supervise work.

Section 245.385 - Board to secure right-of-way.

Section 245.390 - Board to act with United States agencies.

Section 245.395 - Board to publish statement of work done.

Section 245.400 - Board may change location of levee.

Section 245.405 - Levees may be used as roadbeds and roadbeds may be used as levees.

Section 245.410 - Duty of railroads, when levee passes along embankment.

Section 245.415 - Railroads to continue levee.

Section 245.420 - Landowner may continue levee to railroad grade and recover costs — notice to be given.

Section 245.430 - Private roadways to have approaches.

Section 245.445 - Board to assess levee fund tax.

Section 245.450 - Assessment of overflowed lands.

Section 245.455 - Lands to be entered on book for that purpose.

Section 245.460 - Levee assessment books returned to whom — meeting of landowners.

Section 245.465 - County board of equalization to have jurisdiction over lands.

Section 245.470 - Landowners to determine work to be done.

Section 245.475 - Board to order rate percent levee assessment — annual installment payments.

Section 245.480 - Additional taxes for enlarging and strengthening levee.

Section 245.483 - Construction or improvement of levees to protect lands in other districts — procedure — costs, how paid.

Section 245.485 - Additional tax may be ordered when costs exceed estimates.

Section 245.490 - Board may borrow money.

Section 245.495 - Board may issue warrants.

Section 245.500 - Form of warrants.

Section 245.505 - Sinking fund moneys may be invested.

Section 245.515 - County treasurer to be treasurer of board.

Section 245.520 - Compensation of engineers and other officers and employees.

Section 245.525 - Herding livestock on levee prohibited.

Section 245.530 - Penalty for failure of road overseers to keep road crossings in repair.

Section 245.540 - Commissions may appropriate swamplands.

Section 245.545 - Circuit judge to give penal sections in charge to grand jury.