State Codes and Statutes
Statutes > Missouri > T15 > C242 > 242_430Tax levied by board for cost of organization.
242.430. 1. The board of supervisors of any drainage districtorganized under the provisions of sections 242.010 to 242.690 shall, assoon as elected and qualified, levy a uniform tax of not more than eightdollars per acre upon each acre of land within such district, as defined bythe articles of association to be used for the purpose of paying expensesincurred or to be incurred in organizing said district, making surveys ofthe same and assessing benefits and damages and to pay other expensesnecessary to be incurred before said board shall be empowered by section242.450 to provide funds to pay the total cost of works and improvements ofthe district.
2. In case the boundary lines of the district be extended under theprovisions of section 242.050, so as to include lands and other propertynot described and contained in the articles of association, the sameuniform tax shall be made on such lands and other property as soon as sameshall have been annexed and included in the district.
3. Such tax shall be due and payable as soon as assessed and if notpaid by December thirty-first of the year in which it has been levied, thesame shall become delinquent. It shall become a lien on the land and otherproperty against which it is assessed and shall be collected in the samemanner as the annual installment of tax. In case the sum received fromsuch assessment exceeds the total cost of items for which the same has beenlevied, the surplus shall be placed in the general fund of the district andused to pay cost of construction; provided, that if the corporation of thedistrict be dissolved, as provided for in section 242.290, the amount ofsurplus, if there be any, shall be prorated and refunded to the landownerspaying such uniform tax.
(RSMo 1939 § 12333, A.L. 1959 H.B. 314, A.L. 2008 S.B. 939)Prior revisions: 1929 § 10752; 1919 § 4387; 1909 § 5538
