243.350. Apportionment of annual installments--drainage tax book, form--taxes due, when.
Apportionment of annual installments--drainage tax book, form--taxesdue, when.
243.350. 1. Each year the county clerk shall apportion the amount ofthe annual installment, or the aggregate of the installments which thecommission has provided shall become due and payable in that year and themaintenance taxes, if any, against the land and other property in the drainagedistrict in proportion to the benefits assessed.
2. The said annual installment and maintenance taxes when so apportionedshall be extended by the clerk in a well-bound book which shall be designatedand endorsed "Drainage Tax Book of Drainage District Number ......... of......... County, or ......... Township of ......... County, Missouri, for theyear 20....", which endorsement shall also be written or printed at the top ofeach page. There shall be set out in properly ruled columns of said book thefollowing:
(1) The names of the present owners of said land and other property sofar as now known;
(2) Description of the land and other property;
(3) Amount of said installment or installments of tax levied on thecorresponding tract of land or other property;
(4) Amount of maintenance tax, if any, levied against said tract of landor other property;
(5) A blank column in which the collector shall record the severalamounts as collected by him;
(6) A blank column in which the collector shall record the date ofpayment of the different sums;
(7) A blank column in which the collector shall record the names of theperson or persons paying the several amounts, if other than the person whosename appears in column one hereof.
3. The county clerk shall prepare and deliver the said drainage tax bookto the collector of the revenue of the county, or township, not later thanOctober thirty-first of each year in which the installment and maintenancetaxes, if any, are due and payable, and the said taxes shall become due and becollected during said year at the same time that state and county taxes aredue and collected.
(RSMo 1939 § 12415, A.L. 1953 p. 538)Prior revisions: 1929 § 10826; 1919 § 4494; 1909 § 5602