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Section: 278.0250 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. RSMO 278.250


Published: 2015

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Missouri Revised Statutes













Chapter 278

Soil Conservation

←278.245

Section 278.250.1

278.257→

August 28, 2015

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.

278.250. 1. In order to facilitate the preliminary work of the watershed

district, the trustees of the watershed district may levy an organization tax

not to exceed forty cents per one hundred dollars of assessed valuation of all

real estate within the watershed district, the proceeds of which may be used

for organization and administration expenses of the watershed district the

acquisition of real and personal property, including easements for

rights-of-way, necessary to carry out the purposes of the watershed district.

This levy may be made one time only. The organization tax may be imposed

pursuant to subsections 4 and 5 of this section.



2. After the * trustees of the watershed district have obtained

agreements to carry out recommended soil conservation measures and proper

farm plans from owners of not less than sixty-five percent of the lands

situated in the watershed district, an annual tax may be imposed for

construction, repair, alteration, maintenance and operation of the present

and future works of improvement within the boundaries of the watershed

district in order to participate in funds from federal sources appropriated

for watershed protection and flood prevention. The annual tax may be imposed

as provided for in subsections 4 and 5 of this section.



3. Within the first quarter of each calendar year, the trustees for the

watershed district shall prepare an itemized budget of the funds needed for

administration of the watershed district and for construction, operation and

maintenance of works of improvement for the ensuing fiscal year. The budget

shall be subject to the approval of the watershed district trustees pursuant

to section 278.240.



4. The * trustees of the watershed district, pursuant to section 278.240,

shall make the necessary levy on the assessed valuation of all real estate

within the boundaries of the watershed district to raise the needed amounts,

but in no event shall the levy exceed forty cents on each one hundred dollars

of assessed valuation per annum and, on or before the first day of September

of each year, shall certify the rate of levy to the county commission of the

county or counties within which the watershed district is located with

directions that at the time and in the same manner required by law for the

levy of taxes for county purposes the county commission shall levy a tax at

the rate so fixed and determined upon the assessed valuation of all real

estate within the watershed district, in addition to such other taxes as are

levied by the county commission.



5. The body having authority to levy taxes within the county shall levy

the taxes provided in this law, and all officials charged with the duty of

collecting taxes shall collect the taxes at the time and in the form and

manner and with like interest and penalties as other taxes are collected;

computation shall be made on the regular tax bills, and when collected shall

pay the same to the watershed district ordering its levy and collection or

entitled to the same, and the payment of such collections shall be made

monthly to the treasurer of the watershed district. The proceeds shall be

kept in a separate account by the treasurer of the watershed district and

identified by the official name of the watershed district in which the levy

was made. Expenditures from the fund shall be made on requisition of the

chairman and secretary of the watershed district board of trustees.



6. All taxes levied under this law, together with interest thereon and

penalties for default in payment thereof, and all costs of collecting the

same, shall, until paid, constitute a perpetual lien on and against the

property taxed, and such lien shall be on a parity with the tax lien of

general taxes, and no sale of such property to enforce any general tax or

other lien shall extinguish the perpetual lien of watershed district taxes.



7. If the taxes levied are not paid as provided in this section, then the

delinquent real property shall be sold at the regular tax sale for the

payment of the taxes, interest and penalties, in the manner provided by the

statutes of the state of Missouri for selling property for the nonpayment of

general taxes. If there are no bids at the tax sale for the property so

offered, the property shall be struck off to the county or other agency

provided by law, and the county or agency shall account to the district in

the same manner as provided by law for accounting for school, town, and city

taxes.



8. For purposes of Section 22 of Article X of the Constitution of

Missouri, the tax authorized in the ballot submitting the proposition to form

the watershed district under section 278.240, if approved by a majority of

the voters on or prior to November 4, 1980, shall be deemed the current levy

authorized by law on November 4, 1980, if on that date a levy was not

actually imposed or was imposed in a lesser amount. This tax shall also be

considered as the 1984 tax for purposes of section 137.073 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.





1992



1992



278.250. 1. In order to facilitate the preliminary work of

the subdistrict the governing body of the subdistrict or the

trustees of the subdistrict, when acting with the approval of the

governing body as provided in section 278.240, may levy an

organization tax of not to exceed forty cents per one hundred

dollars of assessed valuation of all real estate within the

subdistrict, the proceeds of which may be used for organization

and administration expenses of the subdistrict, the acquisition

of real and personal property, including easements for

rights-of-way, necessary to carry out the purposes of the

subdistrict. This levy may be made one time only. The

organization tax may be imposed as provided for in subsections 4

and 5 of this section.



2. After the governing body or the trustees of the

subdistrict, when acting with the approval of the governing body

as provided in section 278.240, have obtained agreements to carry

out recommended soil conservation measures and proper farm plans

from owners of not less than sixty-five percent of the lands

situated in the subdistrict, an annual tax may be imposed for

construction, repair, alteration, maintenance and operation of

the present and future works of improvement within the boundaries

of the subdistrict in order to participate in funds from federal

sources appropriated for watershed protection and flood

prevention. The annual tax may be imposed as provided for in

subsections 4 and 5 of this section.



3. Within the first quarter of each calendar year, the

trustees for the subdistrict shall prepare an itemized budget of

the funds needed for administration of the subdistrict and for

construction, operation and maintenance of works of improvement

for the ensuing fiscal year. The budget shall be subject to the

approval of the governing body of the subdistrict as provided in

section 278.240.



4. The governing body or the trustees of the subdistrict,

when acting with the approval of the governing body as provided

in section 278.240, shall make the necessary levy on the assessed

valuation of all real estate within the boundaries of the

subdistrict to raise the needed amounts, but in no event shall

the levy exceed forty cents on each one hundred dollars of

assessed valuation per annum and, on or before the first day of

September of each year, shall certify the rate of levy to the

county commission of the county or counties within which the

subdistrict is located with directions that at the time and in

the same manner required by law for the levy of taxes for county

purposes the county commission shall levy a tax at the rate so

fixed and determined upon the assessed valuation of all real

estate within the subdistrict, in addition to such other taxes as

are levied by the county commission.



5. The body having authority to levy taxes within the

county shall levy the taxes provided in this law, and all

officials charged with the duty of collecting taxes shall collect

the taxes at the time and in the form and manner and with like

interest and penalties as other taxes are collected; computation

shall be made on the regular tax bills, and when collected shall

pay the same to the subdistrict ordering its levy and collection

or entitled to the same, and the payment of such collections

shall be made monthly to the treasurer of the subdistrict. The

proceeds shall be kept in a separate account by the treasurer of

the subdistrict and identified by the official name of the

subdistrict in which the levy was made. Expenditures from the

fund shall be made on requisition of the chairman and secretary

of the governing body of the subdistrict or, alternately, on

requisition of the chairman of the governing body of the

subdistrict and the chairman of the trustees of the subdistrict.



6. All taxes levied under this law, together with interest

thereon and penalties for default in payment thereof, and all

costs of collecting the same, shall, until paid, constitute a

perpetual lien on and against the property taxed, and such lien

shall be on a parity with the tax lien of general taxes, and no

sale of such property to enforce any general tax or other lien

shall extinguish the perpetual lien of subdistrict taxes.



7. If the taxes levied are not paid as provided in this

section, then the delinquent real property shall be sold at the

regular tax sale for the payment of the taxes, interest and

penalties, in the manner provided by the statutes of the state of

Missouri for selling property for the nonpayment of general

taxes. If there are no bids at the tax sale for the property so

offered, the property shall be struck off to the county or other

agency provided by law, and the county or agency shall account to

the district in the same manner as provided by law for accounting

for school, town, and city taxes.



8. For purposes of section 22 of article X of the

Constitution of Missouri, the tax authorized in the ballot

submitting the proposition to form the subdistrict under section

278.240, if approved by a majority of the voters on or prior to

November 4, 1980, shall be deemed the current levy authorized by

law on November 4, 1980, if on that date a levy was not actually

imposed or was imposed in a lesser amount. This tax shall also

be considered as the 1984 tax for purposes of section 137.073,

RSMo, in the event no levy was imposed by the subdistrict for

that year.







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