Mo. Rev. Stat. § 243.300

Current with changes from the 2024 Legislative Session

Section 243.300 - County commission to levy tax on benefits assessed - form of county clerk's schedule

1. Immediately after the approval and confirmation of the report of the viewers, the county commission shall, by order of record, levy a tax of such portion of said benefits on all lands and other property in the district, to which benefits have been assessed, as may be found necessary by the county commission to pay the cost of the completion of the proposed improvement and the payment of all expenses incident thereto plus ten percent of said total amount for emergencies.

2. The said tax shall be apportioned to and levied on each tract of land or other property in said district in proportion to the benefits assessed and not in excess thereof, and in case bonds are issued as provided in this chapter and hereafter, then the amount of the interest, as estimated by said county commission, which will accrue on such bonds shall be included and added to the said tax, but the interest to accrue on account of the issuing of said bonds shall not be construed as a part of the cost of construction in determining whether or not the expenses of making said improvements is or is not equal to or in excess of the benefits assessed.

3. If deemed advisable the county commission may, by its order of record, provide for the collection of the taxes levied hereunder in not more than twenty annual installments, and in such event it shall fix the number of installments and the amount to be collected each year. The said installments shall be payable and shall be collected in each year at the same time that state and county taxes are due and payable.

4. As soon as said total tax is levied, the county clerk shall, at the expense of the district, prepare a list and schedule of all taxes levied in substantially the following form:

State of Missouri,	)
	) ss
County of ______	)
DRAINAGE TAX RECORD OF DRAINAGE DISTRICT NUMBER ______, ______ COUNTY, MISSOURI.
This is to certify that by virtue and authority of the provisions of chapter 243, RSMo, the county commission of ______ County, Missouri, did on the ______ day of ______, 20______, by its order of record, levy the following taxes upon the land and other property in drainage district number ______ of said county, to which benefits have been assessed, for the purpose of constructing the proposed improvements therein and paying the interest on the bonds of said district and did cause the same to be apportioned to and levied upon each tract of land or other property in said drainage district in proportion to the said assessed benefits, as follows, to wit: (Here shall follow a schedule showing in properly ruled columns, first, the names of the owners of said lands or other property as they appeared in the report of the viewers and engineers assessing the benefits; second, the descriptions of the said lands or other property opposite the names of said owners; third, the amount of benefits assessed and confirmed against each tract of land or other property; fourth, the amount of said taxes levied on each tract of land or other property. There shall be a fifth blank column for such other information as may be necessary.) (After the said schedule the certificate shall be continued as follows:) The said taxes shall be payable in the following installments:
In the year ______, the sum of $______ or ______ percent of the assessed benefits in the years ______, the sum of $______ or ______ percent of the assessed benefits in the year ______, the sum of $______ or ______ percent of the assessed benefits in the year ______, the sum of $______ or ______ percent of the assessed benefits in the year ______, the sum of $______ or ______ percent of the assessed benefits. The amount of each installment, as well as the amount of the maintenance taxes, will be certified to the county collector of this county not later than the first day of September of the year in which the same is due and payable and shall be collected during said year at the same time that state and county taxes are due and payable. The aforesaid taxes and such maintenance taxes as may be levied from time to time are hereby declared a lien upon all land and other property herein and heretofore described to which only the lien of the state for general state, county, school and road taxes shall be paramount. Done by order of the county commission of ______ County Missouri. Witness my signature as county clerk, attested by the seal of the county commission of ______ County, Missouri, this ______ day of ______, 20______.
	__________________
	County clerk of ______ County, Missouri.

§ 243.300, RSMo

Prior revisions: 1929 § 10823; 1919 § 4491