249.640. Special assessment for maintenance and administration--exception, unplatted lands, when--interest to be paid, when--tax lien against property authorized.

MISSOURI STATUTES AND CODES

249.640. Special assessment for maintenance and administration--exception, unplatted lands, when--interest to be paid, when--tax lien against property authorized.

Special assessment for maintenance and administration--exception,unplatted lands, when--interest to be paid, when--tax lienagainst property authorized.

249.640. 1. Upon the recommendation of the sewer engineer,the county commission, by resolution, shall have authority tolevy a special assessment upon all lots, tracts or parcels ofland, including improvements, in any sewer district establishedas provided in sections 249.430 to 249.660 for the maintenance,repair and administrative expense of the sewer in such sewerdistrict or districts, the assessment to be levied according tothe lots, tracts or parcels of real estate includingimprovements, as shown upon the assessment books prepared by theassessor of such county, such assessment not to exceed one-halfof one percent of such assessed valuation; provided, however,that no assessment shall be made against any land that has notbeen platted and such plat finally approved by the countyplanning commission, county zoning commission, county planningand zoning commission, or county governing body, and againstwhich condemnation proceedings for a trunk sewer or similarsewage handling line have been completed, unless the owner orowners of such land have petitioned for sewer service undersections 249.430 to 249.660 or have requested to tap-on to suchline. The county clerk shall compute the amount of suchassessment against each lot, tract or parcel of real estate insuch sewer district or districts and deliver a certified copy ofsuch assessment to the county collector. The county collectorshall report such assessment to anyone making inquiry about thetaxes and shall receive payment therefor, and issue a duplicatereceipt therefor, one of which shall be filed with the countyclerk, and such payments shall be remitted to the countytreasurer who shall be required to keep a separate accountthereof which shall be subject to warrants drawn on the accountby the county commission, to be used only in the furtherance ofthe provisions of sections 249.430 to 249.660.

2. Every certified assessment shall bear interest from thedate of issuance until paid, but may be paid without interestwithin thirty days after the date of issuance, and shall be aspecial tax lien against the property described therein for aperiod of five years from its date. The assessment levied andextended upon the books as aforesaid shall be collected in thesame manner and the lien shall be enforced in the same manner asthe taxes levied for state and county purposes.