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

MISSOURI STATUTES AND CODES

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

Levy of annual installment of tax--form of tax certificate.

242.460. 1. The said board of supervisors shall each year thereafterdetermine, order and levy the amount of the annual installment of the totaltaxes levied under section 242.450; which shall become due and be collectedduring said year at the same time that state and county taxes are due andcollected, which said annual installment and levy shall be evidenced andcertified by the said board not later than October thirty-first of each yearto the collector of revenue of each county, or township, in which lands andother property of said district are situate.

2. The certificate of said installment tax shall be in substantially thefollowing 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 ofsection 242.460, RSMo, the board of supervisors of "......... drainagedistrict of Missouri" have and do hereby levy the sum of $ ......... as theannual installment of tax for the year 20.... of the total tax levied underthe provisions of section 242.450, RSMo, which said total tax has heretoforebeen certified to the recorder of deeds of your county; and said board ofsupervisors of said drainage district, by and with the authority of section242.490, RSMo, has levied also the sum of $......... as a maintenance tax forsaid year; said annual installment of tax and maintenance tax on the realestate and other property situate in your county, or township, are set out inthe following table, in which are: First, the names of the present owners ofsaid lands and other property so far as now known; second, the descriptions ofsaid lands and other property opposite the names of said owners; third, theamount of said installment of tax levied on each tract of real estate andother property, and fourth, the said amount of maintenance tax levied againstthe same.

The said taxes shall be collectible and payable the present year at thesame time that state and county taxes are due and collected, and you aredirected and ordered to demand and collect the said taxes at the same time youdemand and collect the state and county taxes due on the same lands and otherproperty, and this "drainage tax book" shall be your warrant and authority formaking 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 ofsaid 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 sofar as now known;

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

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

(4) The amount of maintenance tax;

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

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

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

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