State Codes and Statutes
Statutes > Missouri > T15 > C245 > 245_195Board may levy maintenance tax--unprotected lands not taxable.
245.195. 1. To maintain and preserve the levees or otherimprovements made pursuant to sections 245.010 to 245.280 and tostrengthen, repair, replace and restore the same, when needed,and for the purpose of defraying the current expenses of thedistrict, the board of supervisors, on or before the first day ofSeptember in each year thereafter, may levy an assessment uponeach tract or parcel of land and upon corporate property withinthe district, to be known as a "maintenance tax". Themaintenance tax shall be apportioned upon the basis of the netassessment of benefits accruing for original construction, andshall be certified to the collector of revenue of each county inwhich lands of the district are situate in the same book in likemanner and at the same time as the annual tax is certified, butin a separate column, under the heading "maintenance tax". Thecollector shall demand and collect the maintenance tax and makereturn thereof and shall receive the same compensation thereforand be liable for the same penalties for failure or neglect so todo as is provided herein for the annual installment tax.
2. No maintenance tax shall be levied or assessed againstany lands or other property which is not protected from overflowby the levees and other improvements of the district. No suchtax heretofore levied or assessed against any such lands or otherproperty shall be collected by or for the district, and the boardof supervisors of the district is hereby authorized and empoweredto strike from the levee tax books of the district any unpaidmaintenance tax which has been levied or assessed against anysuch 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
