243.310. Permanent drainage tax record shall be kept--method--additional levies.
Permanent drainage tax record shall be kept--method--additionallevies.
243.310. 1. The list and schedule specified in section243.300 shall be prepared in the form of a well-bound book whichshall be named and endorsed "Drainage Tax Record of DrainageDistrict Number .... of ....... County, Missouri", whichendorsement shall also be printed or written at the top of eachpage in said book and the same shall be signed by the countyclerk, attested by the seal of the county commission and shallhereafter remain a permanent record in the office of said clerk.
2. In case the proceeds of the taxes levied as provided inthis chapter are not sufficient to construct the improvements asdescribed in the report of the viewers and engineer as confirmedby the county commission, then the county commission shall make,certify and provide for the collection of such additional taxlevies as are necessary to complete the improvement; provided,however, that the aggregate of all such levies, exclusive oftaxes levied for interest on bonds, does not exceed the totalbenefits assessed and confirmed.
3. If any sum be needed to pay any judgment against thedistrict and upon the filing of a certified copy of said judgmentwith the clerk of the county commission, it shall be the duty ofthe county commission, at the next term, to levy sufficient taxesto pay the same and to add thereto sufficient taxes to pay theinterest on said judgment. The commission shall levy, certifyand provide for the collection of said taxes as provided in thischapter and shall apportion the same to the lands or otherproperty in proportion to the original assessment of benefits,but not in excess thereof, and if in excess thereof then in suchproportion as will not, with other lawful tax levies, made andcollected be in excess of the benefits reported by the viewersand confirmed by the county commission.
(RSMo 1939 § 12413)Prior revisions: 1929 § 10824; 1919 § 4492