245.175. Board to levy tax to pay cost of organization.

MISSOURI STATUTES AND CODES

245.175. Board to levy tax to pay cost of organization.

Board to levy tax to pay cost of organization.

245.175. 1. The board of supervisors of any levee district organizedunder the provisions of sections 245.010 to 245.280 shall levy a uniformtax of not more than eight dollars per acre upon each acre of land and eachmile of right-of-way of all public service corporations, within suchdistrict, as defined by the articles of association to be used for thepurpose of paying expenses incurred or to be incurred in organizing saiddistrict, making surveys of the same and assessing benefits and damages andto pay other expenses necessarily to be incurred before said board shall beempowered by section 245.180 to provide funds to pay the total cost ofworks and improvements of the district.

2. In case the boundary lines of the district be extended under theprovisions of section 245.140, so as to include lands and other propertynot described and contained in the articles of association, the sameuniform tax shall be levied on such lands and other property as soon assame shall have been annexed and included in the district.

3. Such tax shall be due and payable as soon as assessed and if notpaid by December thirty-first of the year in which it has been levied thesame shall become delinquent. It shall become a lien on the land and otherproperty against which it is assessed and shall be collected in the samemanner as the annual installment of tax is collected. In case the sumreceived from such assessment exceeds the total cost of items for which thesame has been levied, the surplus shall be placed in the general fund ofthe district and used to pay cost of construction; provided, that if theincorporation of the district be dissolved, as provided for in section245.275, the amount of surplus, if there be any, shall be prorated andrefunded to the landowners paying such uniform tax; provided further, thatif the levee district be located within a third or fourth class city ofthis state, or within a city in this state under fifty thousand populationoperating under a special charter, then in the discretion of its board ofsupervisors, a uniform tax not exceeding five dollars may be levied on eachlot, tract, parcel or subdivision thereof as set forth in the decree of thecourt incorporating said levee district.