reglab/housing_qa huggingface dataset:
MO Rev Stat § 245.198 (2021)
2021 Missouri Revised Statutes|Title XV - Lands, Levees, Drainage, Sewers and Public Water Supply|Chapter 245 - Levee Districts|Section 245.198 - Tax levy, when — emergency levy of ten percent.

Effective - 28 Aug 1977   245.198. Tax levy, when — emergency levy of ten percent. — 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 245.105 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 245.180 and 245.185. ­­-------- (L. 1977 S.B. 3)
MO Rev Stat § 245.199 (2021)
2021 Missouri Revised Statutes|Title XV - Lands, Levees, Drainage, Sewers and Public Water Supply|Chapter 245 - Levee Districts|Section 245.199 - Additional bonds authorized when — how issued.

Effective - 28 Aug 1977   245.199. Additional bonds authorized when — how issued. — 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-one percent of the total amount of taxes levied pursuant to section 245.198. The funds derived from the sale of said bonds shall be used to pay the costs of works and improvements as shown in the supplemental plan for reclamation adopted by the board of supervisors pursuant to section 245.105 and to refund outstanding protested warrants.  2. The bonds shall be issued pursuant to and in accordance with the provisions of section 245.230.  3. Notwithstanding the limitations of sections 245.130 and 245.135 or any tax levy limitation contained in this chapter, the board of supervisors, having levied a tax pursuant to paragraph 1 of this section, 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 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 245.180 and 245.185.  4. The additional bonds authorized in paragraph 3 of this section shall be issued pursuant to and in accordance with the provisions of sections 245.181 and 245.230, provided that the additional bonds do not exceed ninety-one percent of the amount of new taxes levied pursuant to paragraph 3 of this section. ­­-------- (L. 1977 S.B. 3)
MO Rev Stat § 245.200 (2021)
2021 Missouri Revised Statutes|Title XV - Lands, Levees, Drainage, Sewers and Public Water Supply|Chapter 245 - Levee Districts|Section 245.200 - County collector of revenue to collect levee tax — to give bond to board of supervisors.

Effective - 28 Aug 1939   245.200. County collector of revenue to collect levee tax — to give bond to board of supervisors. — 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
MO Rev Stat § 245.205 (2021)
2021 Missouri Revised Statutes|Title XV - Lands, Levees, Drainage, Sewers and Public Water Supply|Chapter 245 - Levee Districts|Section 245.205 - Secretary of board to extend and certify levee tax to collector-treasurers — duties of collector-treasurer — county collector-treasurer to collect delinquent taxes.

Effective - 28 Aug 2005   245.205. Secretary of board to extend and certify levee tax to collector-treasurers — duties of collector-treasurer — county collector-treasurer to collect delinquent taxes. — 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 levee taxes under the provisions of sections 245.010 to 245.280 on separate tax books for the respective townships in which such lands are situate, and such tax books shall be certified to the collector-treasurers at the same time and in the same manner as provided for county collectors. Such taxes shall be collected by such collector-treasurers 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 sections 245.010 to 245.280 and shall be subject to the same penalties and liabilities. Such collector-treasurers shall make due return of such tax books under oath in the same manner as required of county collectors.  2. The delinquent levee 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 levee taxes at the same time and in the same manner as is herein provided for the collection of the delinquent levee taxes in counties not under the provisions of chapter 65. The said collector-treasurer of delinquent levee 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 levee district as is provided for county collectors under sections 245.010 to 245.280, and shall be subject to the same penalties and liabilities.  3. All township levee 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 sections 245.010 to 245.280, except such suits shall be instituted by the levee district on tax bills duly made out and certified by the county collector-treasurer of delinquent taxes. ­­-------- (RSMo 1939 § 12539, A.L. 2005 H.B. 58 merged with S.B. 210)  Prior revisions: 1929 § 10949; 1919 § 4643
MO Rev Stat § 245.210 (2021)
2021 Missouri Revised Statutes|Title XV - Lands, Levees, Drainage, Sewers and Public Water Supply|Chapter 245 - Levee Districts|Section 245.210 - Levee tax delinquent December thirty-first — penalty.

Effective - 28 Aug 1939   245.210. Levee tax delinquent December thirty-first — penalty. — All taxes provided for in sections 245.010 to 245.280 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 § 12514)  Prior revisions: 1929 § 10924; 1919 § 4618
MO Rev Stat § 245.220 (2021)
2021 Missouri Revised Statutes|Title XV - Lands, Levees, Drainage, Sewers and Public Water Supply|Chapter 245 - Levee Districts|Section 245.220 - Tax book to be prima facie evidence — suits for taxes brought in circuit court.

Effective - 28 Aug 1939   245.220. Tax book to be prima facie evidence — suits for taxes brought in circuit court. — The levee tax book of the district, as returned by the collector of the revenue to the secretary of the board of supervisors of the levee district shall be prima facie evidence in all courts of all matters therein contained. The liens established and declared in section 245.215 may and shall be enforced by an action on delinquent tax bills, made and certified by the county collector, which action shall be instituted in the circuit court without regard to the amount of the claim within six months after December thirty-first of the year for which said taxes were levied. The suits shall be brought in the corporate name of the district by its attorney against the land or lands, property or properties, on which such levee tax has not been paid. The suit shall be brought in the county in which the property is situate, except when the tract or property sued upon be in more than one county, in which event the suit may be brought on the whole tract, parcel or property in any county in which any portion thereof may be situate. The pleadings, process, proceedings, practice and sales, in cases arising under sections 245.010 to 245.280 shall, except as herein provided, be the same and have the same effect as in an action for the enforcement of the state's lien for the delinquent general taxes upon real estate, and the aforesaid levee tax book shall have the same probative effect as the back tax bill has in actions for the enforcement of the state's lien for general taxes upon real estate. The title acquired through any sale of lands or other property under the aforesaid proceedings shall be subject to the lien of all subsequent annual installments of levee tax. In all suits for the collection of delinquent taxes, the judgment for said delinquent taxes and penalty shall also include all costs of suit and a reasonable attorney's fee to be fixed by the court, recoverable the same as the delinquent tax and in the same suit. The proceeds of sales made under and by virtue of sections 245.010 to 245.280 shall be paid at once to the aforesaid treasurer and shall be accounted for by him the same as the levee taxes. ­­-------- (RSMo 1939 § 12517)  Prior revisions: 1929 § 10927; 1919 § 4621
MO Rev Stat § 245.235 (2021)
2021 Missouri Revised Statutes|Title XV - Lands, Levees, Drainage, Sewers and Public Water Supply|Chapter 245 - Levee Districts|Section 245.235 - Unpaid warrants to draw interest.

Effective - 28 Aug 1985   245.235. Unpaid warrants to draw interest. — Any warrant issued under sections 245.010 to 245.280 that is not paid when presented to the treasurer of the board of supervisors of the district, because of lack of funds in the treasury, such fact shall be endorsed on the back of the warrant, and the warrant shall draw interest thereafter at a rate of not more than twelve percent per annum, until such time as there is any money on hand to pay the amount of the warrant and the interest then accumulated, but no interest shall be allowed on warrants after such time when sufficient funds are in the treasury to pay the endorsed warrants and interest. ­­-------- (RSMo 1939 § 12524, A.L. 1985 H.B. 378)  Prior revisions: 1929 § 10934; 1919 § 4628
MO Rev Stat § 245.240 (2021)
2021 Missouri Revised Statutes|Title XV - Lands, Levees, Drainage, Sewers and Public Water Supply|Chapter 245 - Levee Districts|Section 245.240 - Surety bonds to be made payable to district.

Effective - 28 Aug 1939   245.240. Surety bonds to be made payable to district. — All surety bonds required to be given by sections 245.010 to 245.280 shall be made payable to the district by its corporate name, in which name all suits shall be instituted and prosecuted. All penalties on any bond herein named shall be payable to and recoverable by said district. All bonds required by sections 245.010 to 245.280 shall cover defaults of deputies, clerks or assistants of the officers appointing them. ­­-------- (RSMo 1939 § 12525)  Prior revisions: 1929 § 10935; 1919 § 4629
MO Rev Stat § 245.250 (2021)
2021 Missouri Revised Statutes|Title XV - Lands, Levees, Drainage, Sewers and Public Water Supply|Chapter 245 - Levee Districts|Section 245.250 - County collectors — penalty for failure to pay over tax, fee for collection of tax.

Effective - 01 Jan 1988   245.250. County collectors — penalty for failure to pay over tax, fee for collection of tax. — 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 245.010 to 245.280 to the aforesaid treasurer, then he shall pay a penalty of ten percent on the amount of his delinquency; such penalty shall at once become due and payable and both he and his sureties shall be liable therefor on his aforesaid bond. The collector shall deduct one percent of the amount he collects on current taxes and two percent of the amount he collects on delinquent taxes. All fees collected pursuant to this section shall be collected on behalf of the county and deposited in the county treasury. ­­-------- (RSMo 1939 § 12515, A.L. 1987 S.B. 65, et al.)  Prior revisions: 1929 § 10925; 1919 § 4619  Effective 1-1-88
MO Rev Stat § 245.255 (2021)
2021 Missouri Revised Statutes|Title XV - Lands, Levees, Drainage, Sewers and Public Water Supply|Chapter 245 - Levee Districts|Section 245.255 - Change of venue.

Effective - 28 Aug 1947   245.255. Change of venue. — No change of venue shall be allowed in any of the proceedings had under the provisions of sections 245.010 to 245.280, except where the judge of the court in which the articles of association have been filed shall be disqualified for any of the reasons stated in the statutes of this state relating to the change of venue in civil cases. If the judge of such court is disqualified or is charged by any person interested in the formation of said district with being disqualified for any of the reasons stated in the statutes, it shall be the duty of said judge to call in a judge from some other judicial circuit of this state to sit and hear the proceedings and render his decree and judgment the same as the regular judge could have. Such judge shall retain jurisdiction in such reclamation proceedings only until the disqualification of the regular judge of the circuit court shall have been removed. Said judge so called shall receive for his services mileage and ten dollars per day for each day engaged. It shall be the duty of the clerk of the court in which the articles of association have been filed to make out and sign a bill for the amount of mileage and per diem of the judge so called in and forward said bill to the state auditor, who shall approve such bill and draw a warrant for such amount on the fund appropriated and set apart by the legislature to pay expenses and salaries of circuit judges. ­­-------- (RSMo 1939 § 12526, A.L. 1947 V. II p. 226)  Prior revisions: 1929 § 10936; 1919 § 4630
MO Rev Stat § 245.260 (2021)
2021 Missouri Revised Statutes|Title XV - Lands, Levees, Drainage, Sewers and Public Water Supply|Chapter 245 - Levee Districts|Section 245.260 - Action not to abate by reason of death of party.

Effective - 28 Aug 1939   245.260. Action not to abate by reason of death of party. — No action under sections 245.010 to 245.280 shall abate by reason of the death or disability of any party to any proceeding, but upon suggestion of such death or disability the cause shall be immediately revived in the name of the heirs, devisees or their legal representatives, and summons shall be served on such heirs, devisees and legal representatives at least five days before the day set for hearing the cause, and said summons may be served in vacation or term time; if the heirs, devisees or legal representatives of the deceased party are nonresidents notice by publication shall be given them in the manner and for the time provided for in section 245.020 and the cause shall then proceed in all respects as in case of the original parties being in court. ­­-------- (RSMo 1939 § 12527)  Prior revisions: 1929 § 10937; 1919 § 4631
MO Rev Stat § 245.265 (2021)
2021 Missouri Revised Statutes|Title XV - Lands, Levees, Drainage, Sewers and Public Water Supply|Chapter 245 - Levee Districts|Section 245.265 - Appeal not to act as supersedeas.

Effective - 28 Aug 1939   245.265. Appeal not to act as supersedeas. — No appeal from any action of the circuit court had under sections 245.010 to 245.280 shall be permitted to act as supersedeas or to delay any action or the prosecution of any proceedings or work begun under the provisions of this law. Any procedure had under section 245.055, 245.060, 245.130 or 245.140 may be heard and determined by the court at either regular, adjourned or special sessions. ­­-------- (RSMo 1939 § 12528)  Prior revisions: 1929 § 10938; 1919 § 4632
MO Rev Stat § 245.270 (2021)
2021 Missouri Revised Statutes|Title XV - Lands, Levees, Drainage, Sewers and Public Water Supply|Chapter 245 - Levee Districts|Section 245.270 - Liability of reorganized district.

Effective - 28 Aug 1939   245.270. Liability of reorganized district. — When an existing levee district has been reorganized under sections 245.010 to 245.280 the board of supervisors will not be required to follow such steps or requirements of sections 245.010 to 245.280 as are inconsistent with or rendered unnecessary, by the work that has already been done in the district; provided, that no such change of organization shall have the effect of in any way invalidating any indebtedness, liability, or contract of any nature incurred under its former organization, but all such indebtedness, liability or contract shall attach to and become the debt or liability of the new organization until the same is fully paid and discharged, and all debts owing to, and all rights and privileges and immunities held or enjoyed by the old district under its former organization shall be held and enjoyed by the new district when the same shall organize under the provisions of sections 245.010 to 245.280; provided further, that no right of action shall exist nor remedy be allowed against any such reorganized district by virtue of any contract or contracts made by, or on behalf of, any such reorganized district prior to its reorganization as herein provided for, which did not exist or was not allowed by statute against such district prior to the time of its organization as herein provided for; and provided further, that two or more levee districts, whether located in the same or different counties, may unite in formulating and signing articles of association for the reorganization of such districts under the provisions of sections 245.040 to 245.055 and the land and other property of such districts may be combined into one and the same district under some suitable title. ­­-------- (RSMo 1939 § 12545)  Prior revisions: 1929 § 10955; 1919 § 4649
MO Rev Stat § 245.275 (2021)
2021 Missouri Revised Statutes|Title XV - Lands, Levees, Drainage, Sewers and Public Water Supply|Chapter 245 - Levee Districts|Section 245.275 - Procedure in dissolving levee district.

Effective - 28 Aug 1939   245.275. Procedure in dissolving levee district. — The incorporation of every levee district, heretofore or hereafter incorporated under and by virtue of the provisions of sections 245.010 to 245.280, shall be dissolved if, at any time before its board of supervisors has adopted a plan for reclamation, the owners, of a majority of the acres of land within said levee district, petition the circuit court, wherein said levee district was incorporated, for a dissolution thereof; provided, that, upon the filing of any such petition, said circuit court shall, before dissolving said corporation ascertain and determine the amount of money in the treasury of, or owing to, said corporation, and the amount of all warrants issued and unpaid by it, and the amount of the debts and other obligations owing by it; and, if said amount of money, in the treasury and owing to said corporation, is in excess of the amount of said warrants, debts and other obligations, said circuit court shall order said warrants, debts and other obligations to be forthwith paid and discharged, and said excess divided among all the owners of land in said levee district who paid the same thereto, in the proportions in which they paid the same; but if said amount of money, in the treasury and owing to said corporation, is not sufficient to pay and discharge said warrants, debts and other obligations, then said circuit court shall order said board of supervisors to levy and collect a uniform tax, upon each and every acre of land within said levee district, sufficient in amount to pay said deficiency, and to thereupon pay the same. ­­-------- (RSMo 1939 § 12547)  Prior revision: 1929 § 10957