Effective - 28 Aug 1939
248.120. Special drainage tax — drainage fund. — 1. To provide means to carry into effect the objects for which such sanitary district is formed, the lawful authorities in the city, and the county commission in counties, in which sanitary districts may wholly or in part be situated, shall levy and assess upon all the lands lying within such sanitary district, exclusive of streets, roads and alleys duly opened to public use, a uniform special drainage tax, to be fixed by requisition and certified by ordinance of the board of trustees of such sanitary district. And the mayor and assembly of said city are hereby authorized and required to levy such special tax, in addition to the amount they may be authorized to levy for general municipal purposes by the charter of said city. And the county commission or commissions is hereby authorized and required to levy such special tax, in addition to the amount it may be authorized to levy for general county purpose. The amount of such special tax in any year shall not exceed one-half of one percent on the assessed and equalized valuation of such lands for that year. No lands, other than streets, roads and alleys, shall be exempt from said special tax, and if not valued and assessed for other purposes, shall be valued and assessed for this. Such special tax shall be collected and enforced by the same officers and in the same manner as provided for state and county taxes.
2. The amounts collected shall be paid into the treasury of the city and of the county or counties in which the collections are made, and be credited to a special fund, called "The Drainage Fund of the Sanitary District of ______", and shall be used for no other purpose than for the payment of vouchers, drawn under the authority vested in the board of trustees for the sanitary district, as specified in section 248.140.
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(RSMo 1939 § 12480)
Prior revisions: 1929 § 10890; 1919 § 4585; 1909 § 5691
Structure Missouri Revised Statutes
Title XV - Lands, Levees, Drainage, Sewers and Public Water Supply
Chapter 248 - Sanitary Drainage Districts — Cities Over 300,000 Inhabitants and Adjoining Counties
Section 248.020 - Sanitary district — commission to determine boundaries, general provisions.
Section 248.030 - Report of commissioners.
Section 248.040 - Election on organization of sanitary district.
Section 248.050 - General powers of district — judicial notice — costs of proceedings.
Section 248.060 - Procedure where drainage area is in two counties — what court has jurisdiction.
Section 248.070 - Trustees — appointment — removal — employees.
Section 248.080 - Powers of board.
Section 248.090 - Surveys and plans — adoption thereof.
Section 248.100 - Right-of-way through private property — proceedings.
Section 248.110 - Bids for work contracts.
Section 248.120 - Special drainage tax — drainage fund.
Section 248.130 - Issuance of bonds — sinking fund — appeal.
Section 248.140 - Issuance of vouchers, for what purposes.
Section 248.150 - Who may construct sewers and drains — plans approved by trustees.
Section 248.160 - Sanitary drainage of subdistrict — special tax bills.
Section 248.170 - Trustees may accept sewers or drains constructed by private persons.
Section 248.180 - Board of trustees to cease to exist, when.