Mo. Rev. Stat. § 249.130

Current with changes from the 2024 Legislative Session
Section 249.130 - Taxes levied, when and how
1. It shall be the duty of the secretary of the board of trustees of the incorporated sewer district on or before the fifteenth day of May in each year to certify to the county commission of the county wherein such incorporated district is situate the amount of money that will be required during the next succeeding year to pay interest falling due on bonds issued and the principal of bonds maturing in such year, and the amount necessary to cover the estimated expenses of maintaining such sewer system in good condition, or renting or leasing of existing sewer facilities and of maintaining the district corporation with its necessary expenses.
2. On receipt of such certificate it shall be the duty of the county commission at the time it makes the levy for the state, county, school and other taxes to, by order made, levy such a rate of taxes upon all the taxable property in the said incorporated sewer district as will produce a sum of money sufficient for the purposes aforesaid; provided, that the county commission shall have no authority to levy such tax until the voters of said sewer district shall have voted to incur an indebtedness under the provisions of sections 249.010 to 249.420.
3. On such order being made it shall be the duty of the county commission to cause such rate of taxation to be extended upon the tax books against all the taxable property in said incorporated sewer district and the same shall be collected and remitted to the board of trustees of the said sewer district by the collector of the revenue of said county at the time, in the manner, and by the same means as state, county, school and other taxes are collected and remitted. All of the laws, rights and remedies provided by the laws of this state for the collection of state, county, school and other taxes, shall be applicable to the collection of taxes herein authorized to be collected.
4. All taxes levied under sections 249.010 to 249.420 shall be based upon the assessed valuation of lands and other property in the said incorporated sewer district in accordance with the current record of the assessed valuations of all taxable property within said incorporated sewer district as may be determined by the records in the assessor's office of the county and such tax shall be prorated and an equal amount levied upon each one hundred dollars assessed valuation.

§ 249.130, RSMo