278.250. Organization tax--annual tax for watershed district--limitation--levy--collection--lien enforcement--rate of tax--property tax (section 137.073) rate if no levy imposed for year. - Missouri Statutes

Organization tax--annual tax for watersheddistrict--limitation--levy--collection--lien enforcement--rate oftax--property tax (section 137.073) rate if no levy imposed foryear.

278.250. 1. In order to facilitate the preliminary work of thewatershed district, the trustees of the watershed district may levy anorganization tax not to exceed forty cents per one hundred dollars ofassessed valuation of all real estate within the watershed district, theproceeds of which may be used for organization and administration expensesof the watershed district the acquisition of real and personal property,including easements for rights-of-way, necessary to carry out the purposesof the watershed district. This levy may be made one time only. Theorganization tax may be imposed pursuant to subsections 4 and 5 of thissection.

2. After the * trustees of the watershed district have obtainedagreements to carry out recommended soil conservation measures and properfarm plans from owners of not less than sixty-five percent of the landssituated in the watershed district, an annual tax may be imposed forconstruction, repair, alteration, maintenance and operation of the presentand future works of improvement within the boundaries of the watersheddistrict in order to participate in funds from federal sources appropriatedfor watershed protection and flood prevention. The annual tax may beimposed as provided for in subsections 4 and 5 of this section.

3. Within the first quarter of each calendar year, the trustees forthe watershed district shall prepare an itemized budget of the funds neededfor administration of the watershed district and for construction,operation and maintenance of works of improvement for the ensuing fiscalyear. The budget shall be subject to the approval of the watersheddistrict trustees pursuant to section 278.240.

4. The * trustees of the watershed district, pursuant to section278.240, shall make the necessary levy on the assessed valuation of allreal estate within the boundaries of the watershed district to raise theneeded amounts, but in no event shall the levy exceed forty cents on eachone hundred dollars of assessed valuation per annum and, on or before thefirst day of September of each year, shall certify the rate of levy to thecounty commission of the county or counties within which the watersheddistrict is located with directions that at the time and in the same mannerrequired by law for the levy of taxes for county purposes the countycommission shall levy a tax at the rate so fixed and determined upon theassessed valuation of all real estate within the watershed district, inaddition to such other taxes as are levied by the county commission.

5. The body having authority to levy taxes within the county shalllevy the taxes provided in this law, and all officials charged with theduty of collecting taxes shall collect the taxes at the time and in theform and manner and with like interest and penalties as other taxes arecollected; computation shall be made on the regular tax bills, and whencollected shall pay the same to the watershed district ordering its levyand collection or entitled to the same, and the payment of such collectionsshall be made monthly to the treasurer of the watershed district. Theproceeds shall be kept in a separate account by the treasurer of thewatershed district and identified by the official name of the watersheddistrict in which the levy was made. Expenditures from the fund shall bemade on requisition of the chairman and secretary of the watershed districtboard of trustees.

6. All taxes levied under this law, together with interest thereonand penalties for default in payment thereof, and all costs of collectingthe same, shall, until paid, constitute a perpetual lien on and against theproperty taxed, and such lien shall be on a parity with the tax lien ofgeneral taxes, and no sale of such property to enforce any general tax orother lien shall extinguish the perpetual lien of watershed district taxes.

7. If the taxes levied are not paid as provided in this section, thenthe delinquent real property shall be sold at the regular tax sale for thepayment of the taxes, interest and penalties, in the manner provided by thestatutes of the state of Missouri for selling property for the nonpaymentof general taxes. If there are no bids at the tax sale for the property sooffered, the property shall be struck off to the county or other agencyprovided by law, and the county or agency shall account to the district inthe same manner as provided by law for accounting for school, town, andcity taxes.

8. For purposes of section 22 of article X of the Constitution ofMissouri, the tax authorized in the ballot submitting the proposition toform the watershed district under section 278.240, if approved by amajority of the voters on or prior to November 4, 1980, shall be deemed thecurrent levy authorized by law on November 4, 1980, if on that date a levywas not actually imposed or was imposed in a lesser amount. This tax shallalso be considered as the 1984 tax for purposes of section 137.073, RSMo,in the event no levy was imposed by the watershed district for that year.

(L. 1957 p. 4 § 278.230, A.L. 1963 p. 405, A.L. 1967 p. 376, A.L. 1977 H.B. 457, A.L. 1992 S.B. 443, A.L. 2001 S.B. 462)

*Word "the" appears in original rolls.