reglab/housing_qa huggingface dataset:
MO Rev Stat § 242.485 (2021)
2021 Missouri Revised Statutes|Title XV - Lands, Levees, Drainage, Sewers and Public Water Supply|Chapter 242 - Drainage Districts Organized in Circuit Court|Section 242.485 - Additional bond issue authorized, when — form of ballot.

Effective - 28 Aug 1977   242.485. Additional bond issue authorized, when — form of ballot. — 1. The board of supervisors may, if in their judgment it seems best, issue additional bonds which do not exceed ninety percent of the amount of new taxes levied pursuant to paragraph 2 of section 242.450. The funds derived from the sale of said bonds shall be used only to pay the costs of replacing, repairing, and reconstructing the drainage works and improvements called for and completed pursuant to the plan for reclamation originally adopted by the board of supervisors.  2. The board of supervisors shall issue such additional bonds only if, at a meeting called for such purpose, the issuance of the bonds obtains the approval of the owners of two-thirds of the acreage in the district having benefits assessed against it. The owners of property within the district shall vote at such meeting in the manner provided in sections 242.150 and 242.160.  3. Notice for the meeting referred to in paragraph 2 shall be in substantially the following form:   NOTICE OF MEETING OF ______ DRAINAGE DISTRICT   Notice is hereby given to owners of land and other property in ______ drainage district of Missouri that a meeting will be held on ______, 20______, at ______ o'clock at ______ in ______ County for the purpose of approving the issuance of bonds to finance the cost of replacing, repairing and reconstructing the drainage works and improvements called for and contemplated in the plan for reclamation originally adopted by the board of supervisors, and transacting such further business as may come before said meeting. The meeting will be open to the public.   Done by order of the Board of Supervisors this ______ day of ______, 20______.      __________________     Secretary of the Board of Supervisors    4. The secretary shall cause the notice of the meeting to be published once a week for two consecutive weeks in some newspaper published in each county in which lands of the district are situated, the last insertion to be at least ten days before the day of such meeting.  5. The bonds shall be issued in all other respects pursuant to and in accordance with the provisions of section 242.480. ­­-------- (L. 1977 S.B. 2)
MO Rev Stat § 242.490 (2021)
2021 Missouri Revised Statutes|Title XV - Lands, Levees, Drainage, Sewers and Public Water Supply|Chapter 242 - Drainage Districts Organized in Circuit Court|Section 242.490 - Levy of maintenance tax — procedure.

Effective - 28 Aug 1990   242.490. Levy of maintenance tax — procedure. — 1. To maintain and preserve the ditches, drains, levees or other improvements made pursuant to sections 242.010 to 242.690 and to strengthen, repair and restore the same, when needed, and for the purpose of defraying the current expenses of the district, the board of supervisors may, upon the completion of such improvements and on or before the first day of September in each year thereafter, levy a tax 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 assessments of benefits accruing for original construction or subsequently adjusted reassessments, shall not exceed twenty percent thereof in any one year and shall be certified to the collector of the revenue of each county in which lands of the district are situated in the same book in like manner and at the same time as the annual installment tax is certified, but in a separate column, under the heading "maintenance tax".  2. 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 in this section for the annual installment tax, except that after all annual installments of the total tax have become due, and thereafter it is only desired and necessary to levy and collect such maintenance tax, the board of supervisors of such drainage districts may, by resolution, provide that in the tax books containing the maintenance tax, it shall be sufficient if the several governmental lots, forty-acre tracts or other subdivisions of land as they appear in the decree of the circuit court organizing the district, be conveniently combined and described together, if contiguous, according to each ownership, and the names of the owners thereof as they may appear in the deed records, may be used in such tax book, and the certificate thereof, as provided by section 242.460 may conform thereto. The amount of the maintenance tax levied against such combined tracts shall be the same as the aggregate of the tax if levied against each separate tract and errors in the combined descriptions of such lands or in the names of the owners thereof, or in the amount of such maintenance tax as they appear in such book, shall not affect the validity of such tax or the lien thereof, and any such errors may at any time be corrected by resolution of the board of supervisors of such drainage district. ­­-------- (RSMo 1939 § 12370, A.L. 1990 S.B. 777)  Prior revisions: 1929 § 10789; 1919 § 4419
MO Rev Stat § 242.492 (2021)
2021 Missouri Revised Statutes|Title XV - Lands, Levees, Drainage, Sewers and Public Water Supply|Chapter 242 - Drainage Districts Organized in Circuit Court|Section 242.492 - Processing fee authorized for certain assessed tracts, amount.

Effective - 28 Aug 2006   242.492. Processing fee authorized for certain assessed tracts, amount. — In addition to any maintenance tax imposed under section 242.490, the board of supervisors may set an annual processing fee for assessed tracts when the board determines that the costs of preparation and processing of the district's maintenance tax statement for such tracts exceed the amount of tax imposed. The amount of the fee shall be determined by the board of supervisors at the meeting in which the board sets the maintenance tax under section 242.490. Such fee shall be used solely to reimburse the district for the costs associated with processing annual maintenance statements. ­­-------- (L. 2006 S.B. 1002)
MO Rev Stat § 242.502 (2021)
2021 Missouri Revised Statutes|Title XV - Lands, Levees, Drainage, Sewers and Public Water Supply|Chapter 242 - Drainage Districts Organized in Circuit Court|Section 242.502 - Supervisors to levy tax on readjusted benefits — levy, how determined.

Effective - 28 Aug 1977   242.502. Supervisors to levy tax on readjusted benefits — levy, how determined. — 1. If the board of supervisors deem it necessary, the board shall, without unnecessary delay, levy a tax of such portion of said readjusted assessed benefits on all lands, railroad and other property in the district to which benefits have been assessed, as may be found necessary by the board of supervisors to pay the costs of the completion of the proposed works and improvements as shown in the supplemental plan for reclamation adopted by the board of supervisors pursuant to section 242.230 and in carrying out the objects of said district, and plus ten percent of said total amount for emergencies. The tax levied pursuant to this section shall be apportioned to and be levied on each tract of land or property in said district in proportion to the readjusted assessed benefits, provided that the amount of such tax levied pursuant to this section, when added to any taxes previously levied and remaining unpaid at the time of the levy provided for in this section, shall not exceed the total amount of the readjusted assessed benefits.  2. The tax shall be levied in the manner provided in sections 242.450 and 242.460. ­­-------- (L. 1977 S.B. 2)
MO Rev Stat § 242.504 (2021)
2021 Missouri Revised Statutes|Title XV - Lands, Levees, Drainage, Sewers and Public Water Supply|Chapter 242 - Drainage Districts Organized in Circuit Court|Section 242.504 - Supervisors may issue bonds, limitation on.

Effective - 28 Aug 1977   242.504. Supervisors may issue bonds, limitation on. — 1. The board of supervisors may, if in their judgment it seems best, issue bonds which, when added to the bonded indebtedness then outstanding, do not exceed ninety percent of the total amount of taxes levied pursuant to section 242.502. The funds derived from the sale of said bonds shall be used to pay the costs of drainage works and improvements as shown in the supplemental plan for reclamation adopted by the board of supervisors pursuant to section 242.230 and to refund outstanding protested warrants.  2. The bonds shall be issued pursuant to and in accordance with the provisions of section 242.480. ­­-------- (L. 1977 S.B. 2)
MO Rev Stat § 242.506 (2021)
2021 Missouri Revised Statutes|Title XV - Lands, Levees, Drainage, Sewers and Public Water Supply|Chapter 242 - Drainage Districts Organized in Circuit Court|Section 242.506 - Supervisors may levy new tax — procedure.

Effective - 28 Aug 1977   242.506. Supervisors may levy new tax — procedure. — 1. Notwithstanding the limitations of sections 242.280 and 242.290 or any tax levy limitation contained in this chapter, the board of supervisors, having levied a tax pursuant to section 242.502, may levy a new tax and, if necessary, issue additional bonds whenever it is found necessary by the board of supervisors to pay the cost of replacing, repairing and reconstructing the drainage works and improvements called for and completed pursuant to the supplemental plan for reclamation adopted by the board of supervisors. Any tax levied pursuant to this section shall be apportioned to and levied on each tract of land or property in said district in proportion to the readjusted assessed benefits. The tax authorized by this section shall be levied in the manner provided by sections 242.450 and 242.460.  2. The additional bonds authorized in paragraph 1 of this section shall be issued pursuant to and in accordance with the provisions of sections 242.480 and 242.485, provided that the additional bonds do not exceed ninety percent of the amount of new taxes levied pursuant to this section. ­­-------- (L. 1977 S.B. 2)
MO Rev Stat § 242.510 (2021)
2021 Missouri Revised Statutes|Title XV - Lands, Levees, Drainage, Sewers and Public Water Supply|Chapter 242 - Drainage Districts Organized in Circuit Court|Section 242.510 - Districts organized prior to April 8, 1905 — tax levy.

Effective - 28 Aug 1939   242.510. Districts organized prior to April 8, 1905 — tax levy. — In all cases where drainage districts have been organized under proceedings in any circuit court of the state, prior to April 8, 1905, the board of supervisors, instead of having commissioners appointed to assess benefits or damages, may, for the purpose of constructing drainage works in their district, as well as for purpose of maintaining and keeping same in repair, and for paying principal and interest upon bonds, if any are issued, levy each year, so long as necessary, a level rate of taxation, not exceeding one dollar in any one year, upon each acre of the lands in said district, and which levy shall be made and certified by such board to the collector of revenue of the proper county not later than the first day of September of each year, and which shall by the clerk be extended upon the tax books of the county for that year and collected by the collector in the same manner as other taxes. ­­-------- (RSMo 1939 § 12386)  Prior revisions: 1929 § 10805; 1919 § 4435; 1909 § 5535
MO Rev Stat § 242.520 (2021)
2021 Missouri Revised Statutes|Title XV - Lands, Levees, Drainage, Sewers and Public Water Supply|Chapter 242 - Drainage Districts Organized in Circuit Court|Section 242.520 - Districts organized prior to April 8, 1905 — limitation on indebtedness.

Effective - 28 Aug 1939   242.520. Districts organized prior to April 8, 1905 — limitation on indebtedness. — 1. In drainage districts so making level assessments, the board of supervisors thereof may, with the consent of the owners of not less than three-fifths of the lands embraced in such districts, given at an election held in the district for that purpose, upon a notice, the same as required for the election of supervisors, for the purpose of constructing new works or of repairing or extending old ones, as well as for making surveys and acquiring rights-of-way, borrow upon the credit of the district a sum or sums the principal of which shall at no time exceed six dollars for each acre in the district. In voting at such an election, or at any election by the landowners, any landowner, not present, may vote by written proxy.  2. Loans negotiated under this section shall not run longer than twenty years nor bear more than six percent semiannual interest, nor shall the bonds be sold for less than ninety cents on the dollar clear to the district. Upon negotiating any such loan, it shall be the duty of the board of supervisors to make a levy of such sum, not exceeding fifty cents per acre in any one year, as will be sufficient to pay the principal and interest on such bonds as they mature. ­­-------- (RSMo 1939 § 12387)  Prior revisions: 1929 § 10806; 1919 § 4436; 1909 § 5536
MO Rev Stat § 242.530 (2021)
2021 Missouri Revised Statutes|Title XV - Lands, Levees, Drainage, Sewers and Public Water Supply|Chapter 242 - Drainage Districts Organized in Circuit Court|Section 242.530 - Districts formed prior to April 8, 1905, may proceed as heretofore.

Effective - 28 Aug 1939   242.530. Districts formed prior to April 8, 1905, may proceed as heretofore. — Nothing contained in sections 242.510 and 242.520 shall be construed as preventing the board of supervisors and other officers of any drainage district formed prior to April 8, 1905, from proceeding under the act to which this is amendatory, and to that end they may prepare and file revised topographical surveys and plans of drainage for their district, such revised surveys and plans to embrace and use as far as practicable those already made. ­­-------- (RSMo 1939 § 12388)  Prior revisions: 1929 § 10807; 1919 § 4437; 1909 § 5537
MO Rev Stat § 242.540 (2021)
2021 Missouri Revised Statutes|Title XV - Lands, Levees, Drainage, Sewers and Public Water Supply|Chapter 242 - Drainage Districts Organized in Circuit Court|Section 242.540 - Collection of drainage tax.

Effective - 28 Aug 1939   242.540. Collection of drainage tax. — 1. It shall be the duty of the collector of revenue of each county in which lands or other property of any drainage district organized under sections 242.010 to 242.690 are situate to receive the drainage 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 drainage 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 drainage tax books each year to the secretary of the board of supervisors of the aforesaid drainage 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 drainage tax book, verify by affidavit his said return.  3. 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 drainage 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 drainage taxes and demand payment therefor in the same manner as herein provided for the collection of current drainage taxes.  4. Before receiving the aforesaid drainage tax book the collector of each county in which lands or other property of the drainage 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 equal to 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 § 12342)  Prior revisions: 1929 § 10761; 1919 § 4396; 1909 § 5520
MO Rev Stat § 242.550 (2021)
2021 Missouri Revised Statutes|Title XV - Lands, Levees, Drainage, Sewers and Public Water Supply|Chapter 242 - Drainage Districts Organized in Circuit Court|Section 242.550 - Collector — failure to pay tax, penalty.

Effective - 28 Aug 1961   242.550. Collector — failure to pay tax, penalty. — If any county collector of the revenues refuses, fails or neglects to make prompt payment of the tax or any part thereof collected under sections 242.010 to 242.690 to the secretary, then he shall pay a penalty of ten percent on the amount of his delinquency. The penalty shall at once become due and payable and both he and his securities shall be liable therefor on his bond. ­­-------- (RSMo 1939 § 12344, A.L. 1955 p. 605, A.L. 1961 p. 444)  Prior revisions: 1929 § 10763; 1919 § 4398; 1909 § 5521
MO Rev Stat § 242.560 (2021)
2021 Missouri Revised Statutes|Title XV - Lands, Levees, Drainage, Sewers and Public Water Supply|Chapter 242 - Drainage Districts Organized in Circuit Court|Section 242.560 - Current and delinquent taxes — collection — procedure.

Effective - 28 Aug 2005   242.560. Current and delinquent taxes — collection — procedure. — 1. In counties where the provisions of chapter 65 are, or may hereafter be in force, the secretary of the board of supervisors shall extend all drainage taxes under the provisions of sections 242.010 to 242.690 on separate tax books for the respective townships in which such lands are situate, and such tax books shall be certified to the collector-treasurer at the same time and in the same manner as provided for county collectors.  2. Such taxes shall be collected by such collector-treasurer at the same time and in the same manner as state and county taxes are collected, and each collector-treasurer shall give bond, have the same authority to collect such taxes, receive the same compensation therefor and pay over such taxes to the secretary of board of supervisors, as provided for county collectors under said sections, and shall be subject to the same penalties and liabilities. Such collector-treasurer shall make due return of such tax books under oath in the same manner as required of county collectors.  3. The delinquent drainage taxes shall be certified by the secretary of the board of supervisors to the county collector-treasurer of delinquent taxes, who shall collect such delinquent drainage taxes at the same time and in the same manner as is herein provided for the collection of the delinquent drainage taxes in counties not under the provisions of chapter 65. The said collector-treasurer of delinquent taxes shall give bond, have the same authority to collect such taxes, receive the same compensation therefor and pay over the said taxes to the treasurer of the drainage district as is provided for county collectors under sections 242.010 to 242.690, and shall be subject to the same penalties and liabilities.  4. All township drainage tax books, and the return of the collectors of such books, shall be taken as prima facie evidence in all courts of all matters therein contained, and that the delinquent tax shown in such books was properly levied and extended against such lands and remains unpaid. The lien of such tax shall be enforced and suits to collect such delinquent tax shall be instituted and prosecuted in the same manner provided by said sections, except such suits shall be instituted by the drainage district on tax bills duly made out and certified by the county collector-treasurer of delinquent taxes. ­­-------- (RSMo 1939 § 12377, A.L. 2005 H.B. 58 merged with S.B. 210)  Prior revisions: 1929 § 10796; 1919 § 4426
MO Rev Stat § 242.570 (2021)
2021 Missouri Revised Statutes|Title XV - Lands, Levees, Drainage, Sewers and Public Water Supply|Chapter 242 - Drainage Districts Organized in Circuit Court|Section 242.570 - Payment of drainage tax — procedure.

Effective - 28 Aug 1939   242.570. Payment of drainage tax — procedure. — 1. Any person or corporation, copartnership or other parties owning lands and other property assessed for the construction of any ditch or other improvement under the provisions of sections 242.010 to 242.690, shall have the privilege of paying such tax assessment to the treasurer of the board of supervisors at any time on or before a date to be fixed by the board of supervisors and the amount to be paid shall be the full amount of the tax levied, less any amount added thereto to meet interest.  2. When such tax assessment has been paid, the secretary of the board shall enter upon the drainage tax record opposite each tract for which payment is made the words "paid in full", and such tax assessment shall be deemed satisfied, and the secretary of the board of supervisors shall also make or cause to be made the same entry opposite each tract for which payment is made in the table included in the certificate filed in the office of the recorder of deeds, under the provisions of section 242.590. ­­-------- (RSMo 1939 § 12378)  Prior revisions: 1929 § 10797; 1919 § 4427
MO Rev Stat § 242.580 (2021)
2021 Missouri Revised Statutes|Title XV - Lands, Levees, Drainage, Sewers and Public Water Supply|Chapter 242 - Drainage Districts Organized in Circuit Court|Section 242.580 - Drainage tax, when delinquent — penalty.

Effective - 28 Aug 1939   242.580. Drainage tax, when delinquent — penalty. — All taxes provided for in sections 242.010 to 242.690 remaining unpaid after December thirty-first of the year for which said taxes were levied shall become delinquent and bear a penalty of one percent per month on the amount of said taxes from date of delinquency until paid. In computing said penalty each fractional part of a month shall be counted as a full month. ­­-------- (RSMo 1939 § 12343)  Prior revisions: 1929 § 10762; 1919 § 4397