2023 Missouri Revised Statutes › Title XV - Lands, Levees, Drainage, Sewers and Public Water Supply › Chapter 248 - Sanitary Drainage Districts — Cities Over 300,000 Inhabitants and Adjoining Counties › Section 248.160 - Sanitary drainage of subdistrict — special tax bills.

Title XV LANDS, LEVEES, DRAINAGE, SEWERS AND PUBLIC WATER SUPPLY
Chapter 248
• Effective - 28 Aug 1939
248.160. Sanitary drainage of subdistrict — special tax bills. —
1. When sewers are needed for the complete or sanitary drainage of a subdistrict, being a part of a sanitary district not exceeding one thousand acres in area, such sewers may be built by the board of trustees created under this chapter if parts of the subdistrict so to be drained be situated in different and independent jurisdiction; but, if such subdistrict lie wholly within the limits of a single jurisdiction, then the powers conferred by this section shall be vested in and exercised by that jurisdiction. The board of trustees created in section 248.070 in the case described above, otherwise the city, incorporated town or village, or county commission, having jurisdiction over the subdistrict, shall have the power, when petitioned so to do by a majority of the resident taxpayers within the subdistrict described in the petition, or upon a recommendation of a lawfully organized board of health, that the complete or sanitary drainage of a certain described area in a subdistrict is needed as a sanitary measure, to provide for the construction of a complete system of sewers in such subdistrict or convenient part thereof, and to assess the cost of such sewers upon the property drained thereby as a special tax; said special tax shall be uniform in the proportion that the area of each lot or parcel of ground, taken to a distance not exceeding two hundred feet from the center line of the sewer, bears to the whole area drained by the sewers for which assessment is made.
2. Special tax bills shall be issued against each lot or parcel of ground drained or drainable by the sewer, or the portion of such lot or parcel lying within two hundred feet of the center line of such sewer or sewers. Such special tax bills shall be a lien upon the property charged therewith, as is provided for other special tax bills authorized by the statutes of the state of Missouri; but if any owner of any lot or parcel of ground assessable hereunder shall, within twenty days after the passage of the ordinance or order for the construction of such sewers, make written request that he be allowed to pay the special tax thereon by installments, said special tax bills against the property described in his request shall be divided, and portions made payable at certain dates and in amounts named; but the time of payment shall not extend beyond five years, nor the number of installments to more than five. Each installment shall bear interest at the rate of six percent per annum from date of issue of the special tax bill until due, and if not paid when due the rate of interest shall thereafter be ten percent per annum. If any installment remains unpaid for six months after it becomes due, then all unpaid installments shall be deemed to have become due with it, and the lien upon the property may be enforced for the whole amount unpaid, together with interest thereon.
3. Said special tax bills shall be issued by the board of trustees and authenticated by the seal of said board or by the authorities of the city, in the manner other special tax bills are issued by said city. If the sewers be built by the board of trustees, or a county commission, the cost of engineering and superintendence shall be added to the cost of construction, in ascertaining the amount to be assessed against the property drained; but the cost of engineering and superintendence shall not exceed ten percent of the cost of construction, as finally estimated. If the sewers be built by the city, incorporated town or village, the cost of engineering and superintendence shall be borne by such city, incorporated town or village. The special tax bills shall be issued to the contractors, or to persons rendering service or furnishing materials in a subdistrict, under contract or agreement with the board of trustees, or the competent authorities of the city, incorporated town or village, or county commission, in full settlement for all sums that may be due, arising from such contracts or agreements; but no claims shall be entertained or allowed for payment in any other way than by the issue of and delivery of such special tax bills.
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(RSMo 1939 § 12487)
Prior revisions: 1929 § 10897; 1919 § 4592; 1909 § 5698
CROSS REFERENCES:
Delinquent taxes, districts may redeem bonds, when, 140.380
Interest, penalty and costs on delinquent sewer taxes, 249.710 to 249.750