245.205. Secretary of board to extend and certify levee tax to collector-treasurers--duties of collector-treasurer--county collector-treasurer to collect delinquent taxes.

MISSOURI STATUTES AND CODES

245.205. Secretary of board to extend and certify levee tax to collector-treasurers--duties of collector-treasurer--county collector-treasurer to collect delinquent taxes.

Secretary of board to extend and certify levee tax tocollector-treasurers--duties of collector-treasurer--countycollector-treasurer to collect delinquent taxes.

245.205. 1. In counties where the provisions of chapter 65, RSMo, areor may hereafter be in force, the secretary of the board of supervisors shallextend all levee taxes under the provisions of sections 245.010 to 245.280 onseparate tax books for the respective townships in which such lands aresituate, and such tax books shall be certified to the collector-treasurers atthe same time and in the same manner as provided for county collectors. Suchtaxes shall be collected by such collector-treasurers at the same time and inthe same manner, as state and county taxes are collected, and eachcollector-treasurer shall give bond, have the same authority to collect suchtaxes, receive the same compensation therefor and pay over such taxes to thesecretary of board of supervisors, as provided for county collectors undersections 245.010 to 245.280 and shall be subject to the same penalties andliabilities. Such collector-treasurers shall make due return of such taxbooks under oath in the same manner as required of county collectors.

2. The delinquent levee taxes shall be certified by the secretary of theboard of supervisors to the county collector-treasurer of delinquent taxes,who shall collect such delinquent levee taxes at the same time and in the samemanner as is herein provided for the collection of the delinquent levee taxesin counties not under the provisions of chapter 65, RSMo. The saidcollector-treasurer of delinquent levee taxes shall give bond, have the sameauthority to collect such taxes, receive the same compensation therefor, andpay over the said taxes to the treasurer of the levee district as is providedfor county collectors under sections 245.010 to 245.280, and shall be subjectto the same penalties and liabilities.

3. All township levee tax books, and the return of the collectors ofsuch books, shall be taken as prima facie evidence in all courts of allmatters therein contained, and that the delinquent tax shown in such books wasproperly levied and extended against such lands and remains unpaid. The lienof such tax shall be enforced and suits to collect such delinquent tax shallbe instituted and prosecuted in the same manner provided by sections 245.010to 245.280, except such suits shall be instituted by the levee district on taxbills duly made out and certified by the county collector-treasurer ofdelinquent taxes.