State Codes and Statutes
Statutes > Missouri > T15 > C243 > 243_360Drainage tax--collector to furnish bond.
243.360. 1. It shall be the duty of the collector ofrevenue of each county in which lands or other property of anydrainage district organized under this chapter are situate, toreceive the drainage tax book each year and he shall promptlyand faithfully collect the tax therein set out and to exerciseall due diligence in so doing.
2. He shall demand and collect such taxes at the same timethat he demands and collects state and county taxes due on thesame lands and other properties. Where any tract or partthereof has been divided and sold or transferred, the collectorshall receive taxes on any part of any tract, piece or parcel ofland or other property, charged with such taxes and give hisreceipt accordingly. The drainage tax book shall be the warrantand authority of the collector for making such demand andcollection. The collector shall pay over and account for allmoneys collected thereon each year to the county treasurer atthe time he pays over state and county taxes.
3. The collector shall give bond payable to the drainagedistrict for the probable amount of all drainage taxes to becollected in any one year conditioned for the faithfulperformance of all his duties in accordance with this chapter.Such bond shall be signed by at least two residents of thecounty or by a surety company authorized to transact business inthe state. The bond shall be approved by the county commissionand the premium, if any, may be paid out of any funds belongingto the district.
(RSMo 1939 § 12416, A.L. 1990 H.B. 1070)Prior revisions: 1929 § 10827; 1919 § 4495; 1909 § 5635
