Missouri Revised Statutes













Chapter 245

Levee Districts

←245.199

Section 245.200.1

245.205→

August 28, 2015

County collector of revenue to collect levee tax--to give bond to board of supervisors.

245.200. 1. It shall be the duty of the collector of revenue of each

county in which lands or other property of any levee district organized under

sections 245.010 to 245.280 are situate, to receive the levee tax book each

year and he is hereby empowered and it shall be his duty to promptly and

faithfully collect the tax therein set out and to exercise all due diligence

in so doing. He is further directed and ordered to demand and collect such

taxes at the same time that he demands and collects state and county taxes

due on the same lands and other properties. Where any tract or part thereof

has been divided and sold or transferred, the collector shall receive taxes on

any part of any tract, piece or parcel of land or other property charged with

such taxes and give his receipt accordingly. The above and foregoing levee

tax book shall be the warrant and authority of the collector for making such

demand and collection.



2. The said collector shall make due return of all levee tax books each

year to the secretary of the board of supervisors of the aforesaid levee

district, and shall pay over and account for all moneys collected thereon

each year to the treasurer of said district at the same time when he pays

over state and county taxes. Said collector shall in said levee tax book,

verify by affidavit his said return. The said secretary shall each year,

within ten days after the return of said collector is delivered to him,

prepare and certify to said collector a levee back tax book containing the

list of lands and other property so returned by said collector as delinquent,

deliver the same to him and take his receipt therefor, and said collector

shall proceed to collect such delinquent levee taxes and demand payment

therefor in the same manner as herein provided for the collection of current

levee taxes.



3. Before receiving the aforesaid levee tax book the collector of each

county in which lands or other property of the levee district are located,

shall execute to the board of supervisors of the district a bond with at

least two good and sufficient sureties in a sum that is double the probable

amount of any annual installment of said tax to be collected by him during any

one year, conditioned that said collector shall pay over and account for all

taxes so collected by him according to law. Said bond after approval by said

board of supervisors shall be deposited with the secretary of the board of

supervisors, who shall be custodian thereof and who shall produce same for

inspection and use as evidence whenever and wherever lawfully requested to do.



(RSMo 1939 § 12513)



Prior revisions: 1929 § 10923; 1919 § 4617







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