243.300. County commission to levy tax on benefits assessed--form of county clerk's schedule.
County commission to levy tax on benefits assessed--form ofcounty clerk's schedule.
243.300. 1. Immediately after the approval and confirmation of thereport of the viewers, the county commission shall, by order of record, levy atax of such portion of said benefits on all lands and other property in thedistrict, to which benefits have been assessed, as may be found necessary bythe county commission to pay the cost of the completion of the proposedimprovement and the payment of all expenses incident thereto plus ten percentof said total amount for emergencies.
2. The said tax shall be apportioned to and levied on each tract of landor other property in said district in proportion to the benefits assessed andnot in excess thereof, and in case bonds are issued as provided in thischapter and hereafter, then the amount of the interest, as estimated by saidcounty commission, which will accrue on such bonds shall be included and addedto the said tax, but the interest to accrue on account of the issuing of saidbonds shall not be construed as a part of the cost of construction indetermining whether or not the expenses of making said improvements is or isnot equal to or in excess of the benefits assessed.
3. If deemed advisable the county commission may, by its order ofrecord, provide for the collection of the taxes levied hereunder in not morethan twenty annual installments, and in such event it shall fix the number ofinstallments and the amount to be collected each year. The said installmentsshall be payable and shall be collected in each year at the same time thatstate and county taxes are due and payable.
4. As soon as said total tax is levied, the county clerk shall, at theexpense of the district, prepare a list and schedule of all taxes levied insubstantially the following form: State of Missouri, )
) ss County of . . . . . )
DRAINAGE TAX RECORD OF DRAINAGE DISTRICT
NUMBER ........., ......... COUNTY, MISSOURI.
This is to certify that by virtue and authority of the provisions ofchapter 243, RSMo, the county commission of ......... County, Missouri, did onthe ......... day of ........., 20........., by its order of record, levy thefollowing taxes upon the land and other property in drainage district number......... of said county, to which benefits have been assessed, for thepurpose of constructing the proposed improvements therein and paying theinterest on the bonds of said district and did cause the same to beapportioned to and levied upon each tract of land or other property in saiddrainage district in proportion to the said assessed benefits, as follows, towit: (Here shall follow a schedule showing in properly ruled columns, first,the names of the owners of said lands or other property as they appeared inthe report of the viewers and engineers assessing the benefits; second, thedescriptions of the said lands or other property opposite the names of saidowners; third, the amount of benefits assessed and confirmed against eachtract of land or other property; fourth, the amount of said taxes levied oneach tract of land or other property. There shall be a fifth blank column forsuch other information as may be necessary.) (After the said schedule thecertificate shall be continued as follows:) The said taxes shall be payable inthe following installments:
In the year ........., the sum of $ ......... or ......... percent ofthe assessed benefits in the years ........., the sum of $ ......... or......... percent of the assessed benefits in the year ........., the sum of $......... or ......... percent of the assessed benefits in the year .........,the sum of $ ......... or ......... percent of the assessed benefits in theyear ........., the sum of $ ......... or ......... percent of the assessedbenefits. The amount of each installment, as well as the amount of themaintenance taxes, will be certified to the county collector of this countynot later than the first day of September of the year in which the same is dueand payable and shall be collected during said year at the same time thatstate and county taxes are due and payable. The aforesaid taxes and suchmaintenance taxes as may be levied from time to time are hereby declared alien upon all land and other property herein and heretofore described to whichonly the lien of the state for general state, county, school and road taxesshall be paramount. Done by order of the county commission of .........County Missouri. Witness my signature as county clerk, attested by the sealof the county commission of ......... County, Missouri, this ......... day of........., 20.....
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County clerk of ......... County, Missouri.
(RSMo 1939 § 12412)Prior revisions: 1929 § 10823; 1919 § 4491