242.490. Levy of maintenance tax--procedure. - Missouri Statutes

Levy of maintenance tax--procedure.

242.490. 1. To maintain and preserve the ditches, drains,levees or other improvements made pursuant to sections 242.010to 242.690 and to strengthen, repair and restore the same, whenneeded, and for the purpose of defraying the current expenses ofthe district, the board of supervisors may, upon the completionof such improvements and on or before the first day of Septemberin each year thereafter, levy a tax upon each tract or parcel ofland and upon corporate property within the district to be knownas a "maintenance tax". The maintenance tax shall beapportioned upon the basis of the net assessments of benefitsaccruing for original construction or subsequently adjustedreassessments, shall not exceed twenty percent thereof in anyone year and shall be certified to the collector of the revenueof each county in which lands of the district are situated inthe same book in like manner and at the same time as the annualinstallment tax is certified, but in a separate column, underthe heading "maintenance tax".

2. The collector shall demand and collect the maintenancetax and make return thereof and shall receive the samecompensation therefor and be liable for the same penalties forfailure or neglect so to do as is provided in this section forthe annual installment tax, except that after all annualinstallments of the total tax have become due, and thereafter itis only desired and necessary to levy and collect suchmaintenance tax, the board of supervisors of such drainagedistricts may, by resolution, provide that in the tax bookscontaining the maintenance tax, it shall be sufficient if theseveral governmental lots, forty-acre tracts or othersubdivisions of land as they appear in the decree of the circuitcourt organizing the district, be conveniently combined anddescribed together, if contiguous, according to each ownership,and the names of the owners thereof as they may appear in thedeed records, may be used in such tax book, and the certificatethereof, as provided by section 242.460 may conform thereto.The amount of the maintenance tax levied against such combinedtracts shall be the same as the aggregate of the tax if leviedagainst each separate tract and errors in the combineddescriptions of such lands or in the names of the ownersthereof, or in the amount of such maintenance tax as they appearin such book, shall not affect the validity of such tax or thelien thereof, and any such errors may at any time be correctedby resolution of the board of supervisors of such drainagedistrict.

(RSMo 1939 § 12370, A.L. 1990 S.B. 777)

Prior revisions: 1929 § 10789; 1919 § 4419

(1958) Appeal from action to recover maintenance taxes levied by drainage district and impose a lien on realty of defendant did not involve construction of revenue laws nor title to realty within the meaning of this section. Fort Osage Drainage District of Jackson County v. Foley (Mo.), 312 S.W.2d 144.