Missouri Revised Statutes
Chapter 245
Levee Districts
←245.190
Section 245.195.1
245.196→
August 28, 2015
Board may levy maintenance tax--unprotected lands not taxable.
245.195. 1. To maintain and preserve the levees or other improvements
made pursuant to sections 245.010 to 245.280 and to strengthen, repair,
replace and restore the same, when needed, and for the purpose of defraying
the current expenses of the district, the board of supervisors, on or before
the first day of September in each year thereafter, may levy an assessment
upon each tract or parcel of land and upon corporate property within the
district, to be known as a "maintenance tax". The maintenance tax shall be
apportioned upon the basis of the net assessment of benefits accruing for
original construction, and shall be certified to the collector of revenue of
each county in which lands of the district are situate in the same book in
like manner and at the same time as the annual tax is certified, but in a
separate column, under the heading "maintenance tax". The collector shall
demand and collect the maintenance tax and make return thereof and shall
receive the same compensation therefor and be liable for the same penalties
for failure or neglect so to do as is provided herein for the annual
installment tax.
2. No maintenance tax shall be levied or assessed against any lands or
other property which is not protected from overflow by the levees and other
improvements of the district. No such tax heretofore levied or assessed
against any such lands or other property shall be collected by or for the
district, and the board of supervisors of the district is hereby authorized
and empowered to strike from the levee tax books of the district any unpaid
maintenance tax which has been levied or assessed against any such lands or
other property.
(RSMo 1939 § 12535, A.L. 1955 p. 601, A.L. 1994 S.B. 633)
Prior revisions: 1929 § 10945; 1919 § 4639
Effective 7-12-94
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