243.290. County commission to levy tax to pay preliminary expense. - Missouri Statutes

County commission to levy tax to pay preliminary expense.

243.290. 1. As soon as any district has been incorporatedand established as provided in sections 243.020 to 243.070, thecounty commission shall, by order entered of record, levy auniform tax of not more than fifty cents per acre upon each acreof land and other property within the district, to be used forthe purpose of paying expenses incurred or to be incurred inorganizing said district, making surveys of the same andassessing benefits and damages and paying the other expensesnecessary to be incurred before said commission shall beempowered to levy taxes or issue bonds and thereby provide fundsto pay the total cost of the improvements of the district. Saidtax shall be due and payable as soon as assessed and shall becomedelinquent if not paid by December thirty-first of the year inwhich it has been levied. It shall become a lien on the land andother property against which it is levied and shall be collectedin the same manner as the annual installment of the drainage tax.

2. In case the sum received from such tax exceeds the totalcost of items for which the same has been levied, the surplusshall be placed in the general fund of the district and used topay cost of construction; provided, that if the report of theviewers assessing benefits and damages to the property, asconfirmed by the county commission, shows that any tract ortracts of land, on which such uniform tax has been paid, will notbe benefited by the improvement, the county commission shallissue a warrant on the district fund in favor of such landowneror landowners to the amount of the uniform tax already paid.

(RSMo 1939 § 12404)

Prior revisions: 1929 § 10815; 1919 § 4483