242.540. Collection of drainage tax.

MISSOURI STATUTES AND CODES

242.540. Collection of drainage tax.

Collection of drainage tax.

242.540. 1. It shall be the duty of the collector ofrevenue of each county in which lands or other property of anydrainage district organized under sections 242.010 to 242.690 aresituate to receive the drainage tax book each year, and he ishereby empowered and it shall be his duty to promptly andfaithfully collect the tax therein set out and to exercise alldue diligence in so doing. He is further directed and ordered todemand and collect such taxes at the same time that he demandsand collects state and county taxes due on the same lands andother properties. Where any tract or part thereof has beendivided and sold or transferred, the collector shall receivetaxes on any part of any tract, piece or parcel of land or otherproperty, charged with such taxes and give his receiptaccordingly. The above and foregoing drainage tax book shall bethe warrant and authority of the collector for making such demandand collection.

2. The said collector shall make due return of all drainagetax books each year to the secretary of the board of supervisorsof the aforesaid drainage district, and shall pay over andaccount for all moneys collected thereon each year to thetreasurer of said district at the same time when he pays overstate and county taxes. Said collector shall in said drainagetax book, verify by affidavit his said return.

3. The said secretary shall each year, within ten days afterthe return of said collector is delivered to him, prepare andcertify to said collector a drainage back tax book containing thelist of lands and other property so returned by said collector asdelinquent, deliver the same to him and take his receipttherefor, and said collector shall proceed to collect suchdelinquent drainage taxes and demand payment therefor in the samemanner as herein provided for the collection of current drainagetaxes.

4. Before receiving the aforesaid drainage tax book thecollector of each county in which lands or other property of thedrainage district are located shall execute to the board ofsupervisors of the district a bond with at least two good andsufficient sureties in a sum that is equal to the probable amountof any annual installment of said tax to be collected by himduring any one year, conditioned that said collector shall payover and account for all taxes so collected by him according tolaw. Said bond after approval by said board of supervisors shallbe deposited with the secretary of the board of supervisors, whoshall be custodian thereof and who shall produce same forinspection and use as evidence whenever and wherever lawfullyrequested to do.