Missouri Revised Statutes













Chapter 243

Drainage Districts Organized in County Commission

←243.320

Section 243.330.1

243.340→

August 28, 2015

Maintenance tax, how apportioned--commission may purchase equipment--cost apportioned, how.

243.330. 1. The county commission shall have power and it shall be its

duty at the May term of the commission of each year to levy a tax upon each

tract of land or other property within each district sufficient to maintain,

reserve, restore, repair, strengthen and replace the drains, ditches, levees

and other works of the district for whose benefits such tax is levied. Said

tax shall be known as a "maintenance tax" and shall be apportioned upon the

basis of benefits assessed for the original construction and shall be limited

in any one year to ten percent of the original cost of construction. The tax

shall be entered in a separate column in the ditch tax books opposite each

tract of land or other property in the district by the county clerk, and

shall be certified to the county collector, or other person duly authorized

and by him collected in the same manner and subject to the same penalties for

delinquency as the annual installment tax.



2. All taxes derived from the assessments herein referred to shall be

the absolute property of the drainage district under authority of which they

were levied and assessed and shall be placed to the credit of the maintenance

fund of the drainage district; except that the county commission may, on

request, set aside from time to time a portion of the tax from each of one or

more districts in the county into a fund to be used by the county commission

for the purchase of dredge boats, tools and other machinery to be used in the

maintenance and preservation of the ditches, drains and levees of the

participating districts. The portion appropriated from each district to be

so used shall be determined by dividing into two equal parts the estimated

cost of the dredge boats, tools and machinery purchased. One such part shall

be apportioned in the ratio that the total benefit assessments in each

participating district assessed for original construction bears to the

aggregate total assessed benefits for original construction in all the

participating districts, and the other part shall be apportioned in the ratio

that the total yards of excavation or yardage moved, as the case may be, in

constructing the original improvements in each participating district bears to

the total yards of excavation or yards moved in constructing original

improvements in all of the participating districts.



3. The dredge boats, tools and other machinery so purchased, shall be

and become the general property of the participating districts, and be used

under the direction of the county commission in the cleaning and restoration

of any such ditch, drain or levee in said districts to its original size and

condition; providing, however, that nothing contained in this section shall

prevent the county commission from maintaining, preserving, restoring,

repairing, strengthening and replacing the drains, ditches, levees and other

works of any district and the use of its maintenance funds therefor, without

purchasing dredge boats, tools or other machinery.



(RSMo 1939 § 12434, A.L. 1953 p. 547)



Prior revisions: 1929 § 10844; 1919 § 4511







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