242.600. Suits for taxes--evidence--procedure. - Missouri Statutes

Suits for taxes--evidence--procedure.

242.600. 1. The drainage tax book of the district, asreturned by the collector of the revenue to the secretary of theboard of supervisors of the drainage district, shall be primafacie evidence in all courts of all matters therein contained.

2. The liens established and declared in the precedingsections may and shall be enforced by an action on delinquent taxbills, made and certified by the county collector, which actionshall be instituted in the circuit court without regard to theamount of the claim within six months after December thirty-firstof the year for which said taxes were levied. The suit shall bebrought in the corporate name of the district by its attorneyagainst the land or lands, property or properties, on which suchdrainage tax has not been paid. The suit shall be brought in thecounty in which the property is situate, except when the tract orproperty sued upon be in more than one county, in which event thesuit may be brought on the whole tract, parcel or property, inany county in which any portion thereof may be situate. Thepleadings, process, proceedings, practice and sales, in casesarising under sections 242.010 to 242.690, shall, except asherein provided, be the same as in an action for the enforcementof the state's lien for delinquent general taxes upon realestate.

3. All sales of lands made under this section shall be bythe sheriff, as is now provided under the general revenue law.All sheriff's deeds executed and delivered pursuant to saidsections shall have the same probative force as deeds executedunder judgments for delinquent general state taxes and in actionsinstituted under said sections the same abbreviations shall beallowed and the aforesaid drainage tax book shall have the sameprobative effect as the back tax bill has in actions for theenforcement of the state's lien for general taxes upon realestate. The title acquired through any sale of lands or otherproperty under the aforesaid proceedings shall be subject to thelien of all subsequent annual installments of drainage tax.

4. In all suits for the collection of delinquent taxes, thejudgment for said delinquent taxes and penalty shall also includeall costs of suit and a reasonable attorney's fee to be fixed bythe court, recoverable the same as the delinquent tax and in thesame suit. The proceeds of sales made under and by virtue ofsaid sections shall be paid at once to the aforesaid treasurerand shall be accounted for by him the same as the drainage taxes.

(RSMo 1939 § 12346)

Prior revisions: 1929 § 10765; 1919 § 4400; 1909 § 5524

(1955) Where acts of board in levying tax were acts of de facto officers, the validity of such acts may not be questioned in action to collect tax on ground supervisors were not legally elected. Ft. Osage Dr. Dist. v. Jackson Co. (Mo.), 275 S.W.2d 326.

(1955) Land tax collection law held not applicable to action by drainage district to collect tax from county. Ft. Osage Drainage District v. Jackson County (Mo.), 275 S.W.2d 326.

(1955) District could maintain common law action to recover drainage tax from county chargeable with maintenance of public highways. Ft. Osage Drainage Dist. v. Jackson County (Mo.), 275 S.W.2d 326.

(1958) District in its corporate capacity, rather than county collector, held proper party to action to collect drainage maintenance tax and its attorney was entitled to an allowance of a fee. Fort Osage Drainage Dist. of Jackson Co. v. Foley (A.), 319 S.W.2d 687.