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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