245.200. County collector of revenue to collect levee tax--to give bond to board of supervisors.

MISSOURI STATUTES AND CODES

245.200. County collector of revenue to collect levee tax--to give bond to board of supervisors.

County collector of revenue to collect levee tax--to give bond toboard of supervisors.

245.200. 1. It shall be the duty of the collector ofrevenue of each county in which lands or other property of anylevee district organized under sections 245.010 to 245.280 aresituate, to receive the levee tax book each year and he is herebyempowered and it shall be his duty to promptly and faithfullycollect the tax therein set out and to exercise all due diligencein so doing. He is further directed and ordered to demand andcollect such taxes at the same time that he demands and collectsstate and county taxes due on the same lands and otherproperties. Where any tract or part thereof has been divided andsold or transferred, the collector shall receive taxes on anypart of any tract, piece or parcel of land or other propertycharged with such taxes and give his receipt accordingly. Theabove and foregoing levee tax book shall be the warrant andauthority of the collector for making such demand and collection.

2. The said collector shall make due return of all levee taxbooks each year to the secretary of the board of supervisors ofthe aforesaid levee district, and shall pay over and account forall moneys collected thereon each year to the treasurer of saiddistrict at the same time when he pays over state and countytaxes. Said collector shall in said levee tax book, verify byaffidavit his said return. The said secretary shall each year,within ten days after the return of said collector is deliveredto him, prepare and certify to said collector a levee back taxbook containing the list of lands and other property so returnedby said collector as delinquent, deliver the same to him and takehis receipt therefor, and said collector shall proceed to collectsuch delinquent levee taxes and demand payment therefor in thesame manner as herein provided for the collection of currentlevee taxes.

3. Before receiving the aforesaid levee tax book thecollector of each county in which lands or other property of thelevee district are located, shall execute to the board ofsupervisors of the district a bond with at least two good andsufficient sureties in a sum that is double the probable amountof any annual installment of said tax to be collected by himduring any one year, conditioned that said collector shall payover and account for all taxes so collected by him according tolaw. Said bond after approval by said board of supervisors shallbe deposited with the secretary of the board of supervisors, whoshall be custodian thereof and who shall produce same forinspection and use as evidence whenever and wherever lawfullyrequested to do.