Effective - 12 Jul 1994
245.195. Board may levy maintenance tax — unprotected lands not taxable. — 1. To maintain and preserve the levees or other improvements made pursuant to sections 245.010 to 245.280 and to strengthen, repair, replace and restore the same, when needed, and for the purpose of defraying the current expenses of the district, the board of supervisors, on or before the first day of September in each year thereafter, may levy an assessment upon each tract or parcel of land and upon corporate property within the district, to be known as a "maintenance tax". The maintenance tax shall be apportioned upon the basis of the net assessment of benefits accruing for original construction, and shall be certified to the collector of revenue of each county in which lands of the district are situate in the same book in like manner and at the same time as the annual tax is certified, but in a separate column, under the heading "maintenance tax". The collector shall demand and collect the maintenance tax and make return thereof and shall receive the same compensation therefor and be liable for the same penalties for failure or neglect so to do as is provided herein for the annual installment tax.
2. No maintenance tax shall be levied or assessed against any lands or other property which is not protected from overflow by the levees and other improvements of the district. No such tax heretofore levied or assessed against any such lands or other property shall be collected by or for the district, and the board of supervisors of the district is hereby authorized and empowered to strike from the levee tax books of the district any unpaid maintenance tax which has been levied or assessed against any such lands or other property.
--------
(RSMo 1939 § 12535, A.L. 1955 p. 601, A.L. 1994 S.B. 633)
Prior revisions: 1929 § 10945; 1919 § 4639
Effective 7-12-94
Structure Missouri Revised Statutes
Title XV - Lands, Levees, Drainage, Sewers and Public Water Supply
Section 245.010 - Definitions.
Section 245.020 - Circuit clerk to give notice by publication — form of notice — mailing required.
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 245.050 - Notice of reorganization hearing.
Section 245.060 - Election of board of supervisors — term of office.
Section 245.075 - Supervisors to take oath.
Section 245.080 - Organization of board — to make annual report — compensation.
Section 245.095 - Powers and duties of supervisors.
Section 245.100 - Chief engineer appointed — duties.
Section 245.115 - Organization of board of commissioners.
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 245.160 - 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 245.185 - 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 245.198 - Tax levy, when — emergency levy of ten percent.
Section 245.199 - Additional bonds authorized when — how issued.
Section 245.210 - Levee tax delinquent December thirty-first — penalty.
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 245.255 - 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 245.290 - 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 245.430 - 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 245.485 - 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.