245.445. Board to assess levee fund tax.

MISSOURI STATUTES AND CODES

245.445. Board to assess levee fund tax.

Board to assess levee fund tax.

245.445. As soon as any levee district shall have beenorganized, as aforesaid, and in order to defray the expenses ofsurveys and estimates of levees or other works and costs thereof,maintain and repair the same, and pay such officers, agents,servants and employees as may be entitled to compensation, thesaid board of directors may order the assessment of a tax on allthe lands within the levee district to be benefited, not toexceed ten mills on the dollar, on the valuation of the benefitsthereon by reason of the work proposed or completed as returnedby the assessor, and such tax may be assessed and levied for eachand every year, and from year to year, whenever the board ofdirectors may, from time to time, determine the same to benecessary; and all such taxes shall be a lien upon the lands insuch districts until paid. In the event of a buyout of the landsof the district because of flood damage, in whole or in part, itshall be the responsibility of the entity acquiring any landwithin the district to satisfy in full any outstanding liensagainst the property acquired at the time of purchase. Theamount of any outstanding lien for each parcel of propertylocated within the district shall not exceed the property'sproportional liability to the outstanding bond issue. Andwhenever said board of directors shall have, by resolution,ordered the assessment of a tax, the secretary of the board,under his official seal, shall cause a certified copy of saidorder to be transmitted to the clerk of the county commission inwhich said levee district shall be situated, and in case suchlevee district shall be situated in two or more counties, then tothe clerk of the county commission of each county in which anyportion of said district may be situated; and the said tax shallbe extended on the tax books of the county on the real estate tobe benefited, situated in said levee district, in the same mannerthat other taxes are now extended, in a column under the head of"Levee Fund Tax", and shall be collected by the collector of thecounty in which the real estate is situated on which the tax islevied, at the same time the state and county taxes arecollected, and when said tax shall be collected, the collectorshall pay the same over to the treasurer of the county in whichthe greater portion of said levee district lies. All taxesassessed and levied under the provisions of sections 245.285 to245.545, shall be collected in the same manner as provided by thegeneral revenue law of the state for the collection of state andcounty revenue. All taxes not collected shall be returneddelinquent at the same time and in the same manner as provided bythe general revenue laws for the return of delinquent tax lists,and all writs for delinquent taxes assessed and levied, asaforesaid, shall be prosecuted in the name of the state ofMissouri, at the same time, in the same manner and with likeeffect as writs are prosecuted under the general revenue laws ofthe state relating to the collection of delinquent and backtaxes.