245.180. Board to levy tax, when--new tax authorized, when--tax, how levied--secretary to prepare levee tax record. - Missouri Statutes

Board to levy tax, when--new tax authorized, when--tax, howlevied--secretary to prepare levee tax record.

245.180. 1. After the lists of lands and other property,with the assessed benefits and the decree and judgment of court,have been filed in the office of the county recorder as providedin section 245.130, then the board of supervisors shall withoutany unnecessary delay, after a public hearing, levy a tax of suchportion of said benefits on all lands, railroad and otherproperty in the district to which benefits have been assessed, asmay be found necessary by the board of supervisors to pay thecost of the completion of the proposed works and improvements asshown in said plan for reclamation and in carrying out theobjects of said district, and plus ten percent of said totalamount for emergencies. The said tax shall be apportioned to andlevied on each tract of land or other property in said districtin proportion to the benefits assessed and not in excess thereof.

2. Notwithstanding the limitations of sections 245.130 and245.135 or any tax levy limitation contained in this chapter, theboard of supervisors, having levied a tax pursuant to subsection*1 of this section, may levy a new tax of such portion of theassessed benefits on all lands, railroad and other property inthe district to which benefits have been assessed whenever it isfound necessary by the board of supervisors to pay the cost ofreplacing, repairing and reconstructing works and improvementscalled for and completed pursuant to the plan for reclamationoriginally adopted by the board of supervisors and in carryingout the objects of said district. The tax levied under thissubsection* shall be apportioned to and levied on each tract ofland or other property in said district in proportion to thebenefits assessed.

3. In case bonds are issued as provided herein andhereafter, then the amount of the interest (as estimated by saidboard of supervisors) which will accrue on such bonds shall beincluded and added to the said tax levied under either subsection*1 or 2 of this section, but the interest to accrue on account ofthe issuing of said bonds shall not be construed as a part of thecost of construction in determining whether or not the expensesand costs of making said improvements are or are not equal to orin excess of the benefits assessed. The secretary of the boardof supervisors, as soon as said total tax is levied, shall, atthe expense of the district, prepare a list of all taxes levied,in the form of a well-bound book, which book shall be endorsedand named "levee tax record of ......... levee district.........", which endorsement shall also be printed or written atthe top of each page in said book, and shall be signed andcertified by the president and secretary of the board ofsupervisors, attested by the seal of the district, and the sameshall thereafter become a permanent record in the office of saidsecretary.

(RSMo 1939 § 12511, A.L. 1977 S.B. 3, A.L. 1994 S.B. 633)

Prior revisions: 1929 § 10921; 1919 § 4615

Effective 7-12-94

*Word "paragraph" appears in original rolls.