245.185. Annual installment of tax to be levied--when due--form of certificate of tax.
Annual installment of tax to be levied--when due--form ofcertificate of tax.
245.185. 1. The said board of supervisors shall each year thereafterdetermine, order and levy the amount of the annual installment of the totaltaxes levied under section 245.180, which shall become due and be collectedduring said year at the same time that state and county taxes are due andcollected, which said annual installment and levy shall be evidenced andcertified by the board not later than October thirty-first of each year to thecollector of revenue of each county, or township, in which lands and otherproperty of said district are situate.
2. The certificate of said installment tax shall be in substantially thefollowing form: State of Missouri,
ss County of . . . . . . To ........., collector of the revenue of said county, or township:
This is to certify that by virtue and authority of the provisions ofsection 245.185, RSMo, the board of supervisors of "......... levee districtof Missouri" have and do hereby levy the sum of $ ......... as the annualinstallment of the tax for the year 20.... of the total tax levied under theprovisions of section 245.180, RSMo, which said total tax has heretofore beencertified to the recorder of deeds of your county; and said board ofsupervisors of said district by and with the authority of section 245.195,RSMo, has levied also the sum of $ ......... as a maintenance tax for saidyear; said annual installment of tax and maintenance tax on the real estateand other property situate in your county are set out in the following table,in which are: First, the names of the present owners of said lands and otherproperty so far as now known; second, the descriptions of said lands and otherproperty opposite the names of said owners; third, the amount of saidinstallment of tax levied on each tract of real estate and other property, andfourth, the said amount of maintenance tax levied against the same. The saidtaxes shall be collectible and payable the present year at the same time thatstate and county taxes are due and collected, and you are directed and orderedto demand and collect the said taxes at the same time you demand and collectthe state and county taxes due on the same lands and other property, and this"levee tax book" shall be your warrant and authority for making such demandand collection.
Witness the signature of the president of the said board of supervisors,attested by the seal of said district, and the signature of the secretary ofsaid board, this ......... day of ........., A.D. 20..... (SEAL) ..................................
President of Board of Supervisors. .................................. Secretary of Board of Supervisors.
3. Then shall follow a table or schedule showing in properly ruledcolumns, first, the names of the present owners of said lands and otherproperty so far as now known; second, the descriptions of the said lands andother property opposite the names of said owners; third, the amount of saidannual installment tax levied on each tract of land or piece of property;fourth, the amount of maintenance tax; fifth, a blank column in which thecollector shall record the several amounts as collected by him; sixth, a blankcolumn in which the collector shall record the date of payment of thedifferent sums; seventh, a blank column in which the collector shall recordthe names of the person or persons paying the several amounts, if other thanthe person whose name appears in column one hereof. The columns in which theannual installment tax and the maintenance tax, if any, appear shall becorrectly totaled and the total amount shall correspond to the amount set outin the above mentioned certificate. The said certificate and table shall beprepared in the form of a well-bound book which shall be endorsed and named"Levee tax book ....... levee district ........... County, or ...... Townshipof ....... County, Missouri, for the year 20....", which endorsement shallalso be printed at the top of each page in said book.
(RSMo 1939 § 12512, A.L. 1953 p. 536)Prior revisions: 1929 § 10922; 1919 § 4616