2023 Missouri Revised Statutes › Title XVII - Agriculture and Animals › Chapter 278 - Soil Conservation › Section 278.250 - Organization tax — annual tax for watershed district — limitation — levy — collection — lien enforcement — rate of tax — property tax (section 137.073) rate if no levy imposed for year.

Title XVII AGRICULTURE AND ANIMALS
Chapter 278
• Effective - 28 Aug 2001
278.250. Organization tax — annual tax for watershed district — limitation — levy — collection — lien enforcement — rate of tax — property tax (section 137.073) rate if no levy imposed for year. —
1. In order to facilitate the preliminary work of the watershed district, the trustees of the watershed district may levy an organization tax not to exceed forty cents per one hundred dollars of assessed valuation of all real estate within the watershed district, the proceeds of which may be used for organization and administration expenses of the watershed district the acquisition of real and personal property, including easements for rights-of-way, necessary to carry out the purposes of the watershed district. This levy may be made one time only. The organization tax may be imposed pursuant to subsections 4 and 5 of this section.
2. After the
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trustees of the watershed district have obtained agreements to carry out recommended soil conservation measures and proper farm plans from owners of not less than sixty-five percent of the lands situated in the watershed district, an annual tax may be imposed for construction, repair, alteration, maintenance and operation of the present and future works of improvement within the boundaries of the watershed district in order to participate in funds from federal sources appropriated for watershed protection and flood prevention. The annual tax may be imposed as provided for in subsections 4 and 5 of this section.
3. Within the first quarter of each calendar year, the trustees for the watershed district shall prepare an itemized budget of the funds needed for administration of the watershed district and for construction, operation and maintenance of works of improvement for the ensuing fiscal year. The budget shall be subject to the approval of the watershed district trustees pursuant to section 278.240.
4. The
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trustees of the watershed district, pursuant to section 278.240, shall make the necessary levy on the assessed valuation of all real estate within the boundaries of the watershed district to raise the needed amounts, but in no event shall the levy exceed forty cents on each one hundred dollars of assessed valuation per annum and, on or before the first day of September of each year, shall certify the rate of levy to the county commission of the county or counties within which the watershed district is located with directions that at the time and in the same manner required by law for the levy of taxes for county purposes the county commission shall levy a tax at the rate so fixed and determined upon the assessed valuation of all real estate within the watershed district, in addition to such other taxes as are levied by the county commission.
5. The body having authority to levy taxes within the county shall levy the taxes provided in this law, and all officials charged with the duty of collecting taxes shall collect the taxes at the time and in the form and manner and with like interest and penalties as other taxes are collected; computation shall be made on the regular tax bills, and when collected shall pay the same to the watershed district ordering its levy and collection or entitled to the same, and the payment of such collections shall be made monthly to the treasurer of the watershed district. The proceeds shall be kept in a separate account by the treasurer of the watershed district and identified by the official name of the watershed district in which the levy was made. Expenditures from the fund shall be made on requisition of the chairman and secretary of the watershed district board of trustees.
6. All taxes levied under this law, together with interest thereon and penalties for default in payment thereof, and all costs of collecting the same, shall, until paid, constitute a perpetual lien on and against the property taxed, and such lien shall be on a parity with the tax lien of general taxes, and no sale of such property to enforce any general tax or other lien shall extinguish the perpetual lien of watershed district taxes.
7. If the taxes levied are not paid as provided in this section, then the delinquent real property shall be sold at the regular tax sale for the payment of the taxes, interest and penalties, in the manner provided by the statutes of the state of Missouri for selling property for the nonpayment of general taxes. If there are no bids at the tax sale for the property so offered, the property shall be struck off to the county or other agency provided by law, and the county or agency shall account to the district in the same manner as provided by law for accounting for school, town, and city taxes.
8. For purposes of Section 22 of Article X of the Constitution of Missouri, the tax authorized in the ballot submitting the proposition to form the watershed district under section 278.240, if approved by a majority of the voters on or prior to November 4, 1980, shall be deemed the current levy authorized by law on November 4, 1980, if on that date a levy was not actually imposed or was imposed in a lesser amount. This tax shall also be considered as the 1984 tax for purposes of section 137.073 in the event no levy was imposed by the watershed district for that year.
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(L. 1957 p. 4 § 278.230, A.L. 1963 p. 405, A.L. 1967 p. 376, A.L. 1977 H.B. 457, A.L. 1992 S.B. 443, A.L. 2001 S.B. 462)
*Word "the" appears in original rolls.