246.305. Alternative levee district, certain counties--voting rights--apportionment of taxes, board may adopt procedure.
Alternative levee district, certain counties--votingrights--apportionment of taxes, board may adopt procedure.
246.305. 1. In any levee or drainage district formed pursuant to thelaws of this state having assessed valuation of real property oftwenty-five million dollars or greater, which is located in whole or inpart in a county with a charter form of government and with more than onemillion inhabitants according to the last decennial census, the board ofsupervisors may by order, resolution or ordinance, following a publichearing thereon called upon notice as provided in section 245.060, RSMo,adopt the following alternative procedure with respect to voting rights:voting by landowners of the levee or drainage district shall be determinedon the basis of the assessed benefits of the property owned and the ownerof each piece of property shall receive one vote per ten thousand dollarsof assessed benefits, rounded to the next lowest amount in cases whereassessed benefits do not evenly tally. In cases where the assessedbenefits of a piece of property are below ten thousand dollars, the ownershall be entitled to one vote.
2. In any levee district formed under the laws of this state, theboard of supervisors may, by order, resolution, or ordinance, following apublic hearing thereon called upon notice as provided in section 245.060,RSMo, adopt the procedure in this subsection with respect to theapportionment of installment taxes. After the making of a readjustment ofthe assessment of benefits, partial or otherwise, pursuant to section245.197, RSMo, then the board of supervisors shall reapportion and levy oneach tract of land or other property in the district identified in thepetition the taxes imposed under section 245.180, 245.190 or 245.198, RSMo,in proportion to the benefits assessed as readjusted and not in excessthereof. In case bonds have been issued as provided in sections 245.010 to245.280, RSMo, then the amount of interest which will accrue on such bondsshall be included and added to said taxes as reapportioned and levied basedupon the benefits assessed as readjusted. The secretary of the board ofsupervisors, as soon as said tax has been reapportioned, shall, at theexpense of the district, prepare a list of all taxes as reapportioned andlevied, in the form of a well-bound book, which book shall be endorsed andnamed "Readjusted Levee Tax Record of .......... District ...........",which endorsement shall also be printed or written at the top of each pageof said book, and shall be signed and certified by the president andsecretary of the board of supervisors, attested by the seal of thedistrict, and the same shall thereafter become a permanent record in theoffice of the secretary. The board of supervisors shall each yearthereafter determine, order and levy the amount of the annual installmentof the total taxes levied under section 245.180, 245.190 or 245.198, RSMo,based upon such reapportionment, which shall in all other respects be dueand collected as provided in section 245.185, RSMo.
3. In any drainage district formed under the laws of this state, theboard of supervisors may, by order, resolution, or ordinance, following apublic hearing thereon called upon notice as provided in section 242.150,RSMo, adopt the procedure in this subsection with respect to theapportionment of installment taxes. After the making of a readjustment ofthe assessment of benefits, partial or otherwise, under section 242.500,RSMo, then the board of supervisors shall reapportion and levy on eachtract of land or other property in the district identified in the petitionthe taxes imposed under section 242.450, 242.470, or 242.502, RSMo, inproportion to the benefits assessed as readjusted and not in excessthereof. In case bonds have been issued as provided in chapter 242, RSMo,then the amount of interest which will accrue on such bonds shall beincluded and added to such taxes as reapportioned and levied based upon thebenefits assessed as readjusted. As soon as the tax has beenreapportioned, the secretary of the board of supervisors shall, at theexpense of the district, prepare a list of all taxes as reapportioned andlevied, in the form of a well-bound book, which book shall be endorsed andnamed "Readjusted Drainage Tax Record of .......... District ...........",which endorsement shall also be printed or written at the top of each pageof the book, and shall be signed and certified by the president andsecretary of the board of supervisors, attested by the seal of thedistrict, and shall thereafter become a permanent record in the office ofthe secretary. The board of supervisors shall each year thereafterdetermine, order, and levy the amount of the annual installment of thetotal taxes levied under section 242.450, 242.470, or 242.502, RSMo, basedupon such reapportionment, which shall in all other respects be due andcollected as provided in section 242.460, RSMo.
(L. 1994 S.B. 633, A.L. 1996 S.B. 845, A.L. 2004 H.B. 795, et al. merged with H.B. 1207, A.L. 2008 S.B. 939)