248.120. Special drainage tax--drainage fund.

MISSOURI STATUTES AND CODES

248.120. Special drainage tax--drainage fund.

Special drainage tax--drainage fund.

248.120. 1. To provide means to carry into effect theobjects for which such sanitary district is formed, the lawfulauthorities in the city, and the county commission in counties,in which sanitary districts may wholly or in part be situated,shall levy and assess upon all the lands lying within suchsanitary district, exclusive of streets, roads and alleys dulyopened to public use, a uniform special drainage tax, to be fixedby requisition and certified by ordinance of the board oftrustees of such sanitary district. And the mayor and assemblyof said city are hereby authorized and required to levy suchspecial tax, in addition to the amount they may be authorized tolevy for general municipal purposes by the charter of said city.And the county commission or commissions is hereby authorized andrequired to levy such special tax, in addition to the amount itmay be authorized to levy for general county purpose. The amountof such special tax in any year shall not exceed one-half of onepercent on the assessed and equalized valuation of such lands forthat year. No lands, other than streets, roads and alleys, shallbe exempt from said special tax, and if not valued and assessedfor other purposes, shall be valued and assessed for this. Suchspecial tax shall be collected and enforced by the same officersand in the same manner as provided for state and county taxes.

2. The amounts collected shall be paid into the treasury ofthe city and of the county or counties in which the collectionsare made, and be credited to a special fund, called "The DrainageFund of the Sanitary District of .........", and shall be usedfor no other purpose than for the payment of vouchers, drawnunder the authority vested in the board of trustees for thesanitary district, as specified in section 248.140.