242.450. Organization of commissioners--duties of secretary of board of supervisors--additional tax levy, when.

MISSOURI STATUTES AND CODES

242.450. Organization of commissioners--duties of secretary of board of supervisors--additional tax levy, when.

Organization of commissioners--duties of secretary of board ofsupervisors--additional tax levy, when.

242.450. 1. After the list of lands, and other property, with theassessed benefits and the decree and judgment of court, have been filed in theoffice of the county recorder as provided in section 242.280, then the boardof supervisors shall without any unnecessary delay, levy a tax of such portionof said benefits on all lands, railroad and other property in the district towhich benefits have been assessed, as may be found necessary by the board ofsupervisors to pay the costs of the completion of the proposed works andimprovements as shown in said plan for reclamation and in carrying out theobjects of said district, and plus ten percent of said total amount foremergencies. The tax shall be apportioned to and levied on each tract of landor other property in said district in proportion to the benefits assessed andnot in excess thereof.

2. Notwithstanding the limitations of sections 242.280 and 242.290 orany tax levy limitation contained in this chapter, the board of supervisors,having levied a tax pursuant to paragraph 1 of this section, may levy a newtax of such portion of the assessed benefits on all lands, railroad and otherproperty in the district to which benefits have been assessed whenever it isfound necessary by the board of supervisors to pay the cost of replacing,repairing and reconstructing drainage works and improvements called for andcompleted pursuant to the plan for reclamation originally adopted by the boardof supervisors and in carrying out the objects of said district. The taxlevied under this paragraph shall be apportioned to and levied on each tractof land or other property in said district in proportion to the benefitsassessed.

3. In case bonds are issued as provided herein and hereafter, then theamount of the interest, as estimated by said board of supervisors, which willaccrue on such bonds shall be included and added to the tax levied undereither paragraph 1 or 2 of this section, but the interest to accrue on accountof the issuing of said bonds shall not be construed as a part of the costs ofconstruction in determining whether or not the expenses and costs of makingsaid improvements are or are not equal to or in excess of the benefitsassessed.

4. The secretary of the board of supervisors, as soon as and wheneversaid total tax is levied, shall, at the expense of the district, prepare alist of all taxes levied, in the form of a well-bound book, which book shallbe endorsed and named "Drainage Tax Record of .................... DrainageDistrict ..................", which endorsement shall also be printed orwritten at the top of each page in said book, and shall be signed andcertified by the president and secretary of the board of supervisors, attestedby the seal of the district, and the same shall thereafter become a permanentrecord in the office of said secretary.