242.590. Drainage tax to constitute a lien--certification of drainage tax record.

MISSOURI STATUTES AND CODES

242.590. Drainage tax to constitute a lien--certification of drainage tax record.

Drainage tax to constitute a lien--certification of drainagetax record.

242.590. 1. All drainage taxes provided for in sections 242.010 to242.690, together with all penalties for default in payment of the same, allcosts in collecting the same, including a reasonable attorney's fee, to befixed by the court and taxed as costs in the action brought to enforcepayment, shall, from date of filing the certificate herein described in theoffice of the recorder of deeds for the county wherein the lands andproperties are situate, until paid, constitute a lien, to which only the lienof the state for general state, county, school and road taxes shall beparamount, upon all the lands and other property against which such taxesshall be levied as is provided in said sections. Such lien shall be evidencedby a certificate substantially in the following form, to wit: State of Missouri, )

) ss County of ........... ) To ...., recorder of deeds of said county:

This is to certify that by virtue and authority of the provisions ofsection 242.450, RSMo, the board of supervisors of drainage district, in whichare situate lands and other property in the counties of ..... in the state ofMissouri, have and do hereby certify the tax authorized by the said section,which tax and the land and other property against which the same are levied inyour county are described in the following table, in which table are: First,the names of the owners of said land and other property as they appeared inthe decree of the circuit court organizing said district; second, thedescriptions of the said land and other property opposite the names of saidowners; and third, the amount of said taxes levied on each tract of land orpiece of property (here insert such table). The said tax shall be payable inannual installments; the amount of each installment as well as the amount ofthe maintenance tax will be determined and certified to the county collectorof your county not later than the first day of September of each year. Theaforesaid tax and such maintenance taxes as may be levied from time to timeare hereby declared a lien, to which only the lien of the state for generalstate, county, school and road taxes shall be paramount upon all land andother property herein and heretofore described.

Witness the signature of the president of 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...

......................

President. (Seal) Attest.....................,

Secretary.

2. The certificate and tables specified in this section shall beprepared in a well-bound book and filed in the office of each of the recordersof the counties having lands in said district as the same may affect the landor other property in his county, where the same shall become a permanentrecord of the office. The said book or books shall be prepared by thesecretary of the board of supervisors at the expense of the drainage district,shall be designated as the "Drainage Tax Record", and each recorder shallreceive a fee of one dollar for filing said book and preserving the same.