242.560. Current and delinquent taxes--collection--procedure.

MISSOURI STATUTES AND CODES

242.560. Current and delinquent taxes--collection--procedure.

Current and delinquent taxes--collection--procedure.

242.560. 1. In counties where the provisions of chapter 65, RSMo,are, or may hereafter be in force, the secretary of the board ofsupervisors shall extend all drainage taxes under the provisions ofsections 242.010 to 242.690 on separate tax books for the respectivetownships in which such lands are situate, and such tax books shall becertified to the collector-treasurer at the same time and in the samemanner as provided for county collectors.

2. Such taxes shall be collected by such collector-treasurer at thesame time and in the same manner as state and county taxes are collected,and each collector-treasurer shall give bond, have the same authority tocollect such taxes, receive the same compensation therefor and pay oversuch taxes to the secretary of board of supervisors, as provided for countycollectors under said sections, and shall be subject to the same penaltiesand liabilities. Such collector-treasurer shall make due return of suchtax books under oath in the same manner as required of county collectors.

3. The delinquent drainage taxes shall be certified by the secretaryof the board of supervisors to the county collector-treasurer of delinquenttaxes, who shall collect such delinquent drainage taxes at the same timeand in the same manner as is herein provided for the collection of thedelinquent drainage taxes in counties not under the provisions of chapter65, RSMo. The said collector-treasurer of delinquent taxes shall givebond, have the same authority to collect such taxes, receive the samecompensation therefor and pay over the said taxes to the treasurer of thedrainage district as is provided for county collectors under sections242.010 to 242.690, and shall be subject to the same penalties andliabilities.

4. All township drainage tax books, and the return of the collectorsof such books, shall be taken as prima facie evidence in all courts of allmatters therein contained, and that the delinquent tax shown in such bookswas properly levied and extended against such lands and remains unpaid.The lien of such tax shall be enforced and suits to collect such delinquenttax shall be instituted and prosecuted in the same manner provided by saidsections, except such suits shall be instituted by the drainage district ontax bills duly made out and certified by the county collector-treasurer ofdelinquent taxes.