Mo. Rev. Stat. § 242.460

Current with changes from the 2024 Legislative Session

Section 242.460 - Levy of annual installment of tax - form of tax certificate

1. The said board of supervisors shall each year thereafter determine, order and levy the amount of the annual installment of the total taxes levied under section 242.450; which shall become due and be collected during said year at the same time that state and county taxes are due and collected, which said annual installment and levy shall be evidenced and certified by the said board not later than September thirtieth of each year to the collector of revenue of each county, or township, in which lands and other property of said district are situate.

2. The certificate of said installment tax shall be in substantially the following form:

State of Missouri,	)
	) ss
County of ______	)
To ______ collector of the revenue of said county, or township:
This is to certify that by virtue and authority of the provisions of section 242.460, RSMo, the board of supervisors of "______ drainage district of Missouri" have and do hereby levy the sum of $______ as the annual installment of tax for the year 20______ of the total tax levied under the provisions of section 242.450, RSMo, which said total tax has heretofore been certified to the recorder of deeds of your county; and said board of supervisors of said drainage district, by and with the authority of section 242.490, RSMo, has levied also the sum of $______ as a maintenance tax for said year; said annual installment of tax and maintenance tax on the real estate and other property situate in your county, or township, are set out in the following table, in which are: First, the names of the present owners of said lands and other property so far as now known; second, the descriptions of said lands and other property opposite the names of said owners; third, the amount of said installment of tax levied on each tract of real estate and other property, and fourth, the said amount of maintenance tax levied against the same.
The said taxes shall be collectible and payable the present year at the same time that state and county taxes are due and collected, and you are directed and ordered to demand and collect the said taxes at the same time you demand and collect the state and county taxes due on the same lands and other property, and this "drainage tax book" shall be your warrant and authority for making such demand and collection.
Witness the signature of the president of the said board of supervisors, attested by the seal of said district, and the signature of the secretary of said board, this ______ day of ______, A.D.
20______.
(SEAL)	__________________
	President of Board of Supervisors.
__________________
Secretary of Board of Supervisors.

Then shall follow a table or schedule showing in properly ruled columns:

(1) The names of the present owners of said lands and other property so far as now known;

(2) The descriptions of the said lands and other property opposite the names of said owners;

(3) The amount of said annual installment tax levied on each tract of land or piece of property;

(4) The amount of maintenance tax;

(5) A blank column in which the collector shall record the several amounts as collected by him;

(6) A blank column in which the collector shall record the date of payment of the different sums;

(7) A blank column in which the collector shall record the names of the person or persons paying the several amounts, if other than the person whose name appears in column one hereof.

3. The columns in which the annual installment tax and the maintenance tax, if any, appear shall be correctly totaled and the total amount shall correspond to the amount set out in the above-mentioned certificate. The said certificate and table shall be prepared in the form of a well-bound book, which shall be endorsed and named "Drainage Tax Book, ______ Drainage District ______ County, or ______ Township of ______ County, Missouri, for the year 20______.", which endorsement shall also be printed at the top of each page in said book.

§ 242.460, RSMo

Amended by 2017 Mo. Laws, SB 112,s A, eff. 8/28/2017.

Prior revisions: 1929 § 10760; 1919 § 4395; 1909 § 5520