245.215. Levee tax to constitute a lien--how evidenced--acquisition of lands, duty to satisfy outstanding liens, limitation. - Missouri Statutes

Levee tax to constitute a lien--how evidenced--acquisition of lands,duty to satisfy outstanding liens, limitation.

245.215. 1. All levee taxes provided for in sections 245.010 to245.280, together with all penalties for default in payment of the same, allcosts in collecting the same, including a reasonable attorney's fee, to befixed by the court and taxed as costs in the action brought to enforcepayment, shall, from date of filing the certificate herein described in theoffice of the recorder of deeds for the county wherein the lands andproperties are situate, until paid, constitute a lien, to which only the lienof the state for general state, county, school and road taxes shall beparamount, upon all the lands and other property against which such taxesshall be levied as is provided in sections 245.010 to 245.280. Such lienshall be evidenced by a certificate substantially in the following form, towit: State of Missouri, )

) ss County of ................)

To ........., recorder of deeds of said county:

This is to certify that by virtue and authority of the provisions ofsection 245.180, RSMo, the board of supervisors of ......... levee district,in which are lands and other property in the counties of ......... in thestate of Missouri, have and do hereby certify the tax authorized by the saidsection, which tax and the land and other property against which the same arelevied in your county, are described in the following table, in which tableare: First, the names of the owners of said land and other property as theyappeared in the decree of the circuit court organizing said district; second,the descriptions of the said land and other property opposite the names ofsaid owners; and third, the amount of said taxes levied on each tract of landor piece of property; (here insert such table). The said tax shall be payablein annual installments; the amount of each installment as well as the amountof the maintenance tax will be determined and certified to the countycollector of your county not later than the first day of September of eachyear. The aforesaid tax and such maintenance taxes as may be levied from timeto time are hereby declared a lien, to which only the lien of the state forgeneral state, county, school and road taxes shall be paramount upon all landand other property herein and heretofore described.

Witness the signature of the president of said board of supervisorsattested by the seal of said district and the signature of the secretary ofsaid board this ......... day of ........., A.D. 20..... . (Seal) .....................

President.

Attest: ..................., Secretary. The certificates and table specified in this section shall be prepared in awell-bound book and filed in the office of each of the recorders of thecounties having lands in said districts as the same may affect the land orother property in his county, where the same shall become a permanent recordof the office. The said book or books shall be prepared by the secretary ofthe board of supervisors at the expense of the levee district, shall bedesignated as the "levee tax record", and each recorder shall receive a fee ofone dollar for filing said book and preserving the same.

2. In the event of a buyout of the lands of the district because offlood damage, in whole or in part, it shall be the responsibility of theentity acquiring any land within the district to satisfy in full anyoutstanding liens against the property acquired at the time of purchase. Theamount of any outstanding lien for each parcel of property located within thedistrict shall not exceed the property's proportional liability to theoutstanding bond issue.

(RSMo 1939 § 12516, A.L. 1994 S.B. 633)

Prior revisions: 1929 § 10926; 1919 § 4620

Effective 7-12-94

(1956) The assessment of benefits in the commissioner's report without the approval of that report by the circuit court and without the levy of any taxes pursuant thereto does not constitute a lien on the property affected. McCord v. Missouri Crooked River Backwater Levee Dist. (Mo.), 295 S.W.2d 42.