245.220. Tax book to be prima facie evidence--suits for taxes brought in circuit court.

MISSOURI STATUTES AND CODES

245.220. Tax book to be prima facie evidence--suits for taxes brought in circuit court.

Tax book to be prima facie evidence--suits for taxes brought incircuit court.

245.220. The levee tax book of the district, as returned bythe collector of the revenue to the secretary of the board ofsupervisors of the levee district shall be prima facie evidencein all courts of all matters therein contained. The liensestablished and declared in section 245.215 may and shall beenforced by an action on delinquent tax bills, made and certifiedby the county collector, which action shall be instituted in thecircuit court without regard to the amount of the claim withinsix months after December thirty-first of the year for which saidtaxes were levied. The suits shall be brought in the corporatename of the district by its attorney against the land or lands,property or properties, on which such levee tax has not beenpaid. The suit shall be brought in the county in which theproperty is situate, except when the tract or property sued uponbe in more than one county, in which event the suit may bebrought on the whole tract, parcel or property in any county inwhich any portion thereof may be situate. The pleadings,process, proceedings, practice and sales, in cases arising undersections 245.010 to 245.280 shall, except as herein provided, bethe same and have the same effect as in an action for theenforcement of the state's lien for the delinquent general taxesupon real estate, and the aforesaid levee tax book shall have thesame probative effect as the back tax bill has in actions for theenforcement of the state's lien for general taxes upon realestate. The title acquired through any sale of lands or otherproperty under the aforesaid proceedings shall be subject to thelien of all subsequent annual installments of levee tax. In allsuits for the collection of delinquent taxes, the judgment forsaid delinquent taxes and penalty shall also include all costs ofsuit and a reasonable attorney's fee to be fixed by the court,recoverable the same as the delinquent tax and in the same suit.The proceeds of sales made under and by virtue of sections245.010 to 245.280 shall be paid at once to the aforesaidtreasurer and shall be accounted for by him the same as the leveetaxes.