Section 242.540 – Collection of drainage tax.
Effective – 28 Aug 1939 242.540. Collection of drainage tax. — 1. It shall be the duty of the collector of revenue of each county in which lands or other property of any drainage district organized under sections 242.010 to 242.690 are situate to receive the drainage tax book each year, and he is hereby […]
Section 242.550 – Collector — failure to pay tax, penalty.
Effective – 28 Aug 1961 242.550. Collector — failure to pay tax, penalty. — 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 242.010 to 242.690 to the secretary, then he shall pay a penalty of ten percent on […]
Section 242.560 – Current and delinquent taxes — collection — procedure.
Effective – 28 Aug 2005 242.560. Current and delinquent taxes — collection — procedure. — 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 drainage taxes under the provisions of sections 242.010 to 242.690 on separate tax books […]
Section 242.470 – Additional drainage tax levy, when.
Effective – 28 Aug 1939 242.470. Additional drainage tax levy, when. — 1. Where the works set out in the plan for reclamation of any drainage district is found insufficient to reclaim in whole or in part any or all of the land and other property of the district the board of supervisors shall have […]
Section 242.480 – Issuance and payment of bonds — treasurer, duties.
Effective – 28 Aug 1939 242.480. Issuance and payment of bonds — treasurer, duties. — 1. The board of supervisors may, if in their judgment it seems best, issue bonds not to exceed ninety percent of the total amount of the taxes levied under the provisions of section 242.450, in denominations of not less than […]
Section 242.485 – Additional bond issue authorized, when — form of ballot.
Effective – 28 Aug 1977 242.485. Additional bond issue authorized, when — form of ballot. — 1. The board of supervisors may, if in their judgment it seems best, issue additional bonds which do not exceed ninety percent of the amount of new taxes levied pursuant to paragraph 2 of section 242.450. The funds derived […]
Section 242.490 – Levy of maintenance tax — procedure.
Effective – 28 Aug 1990 242.490. Levy of maintenance tax — procedure. — 1. To maintain and preserve the ditches, drains, levees or other improvements made pursuant to sections 242.010 to 242.690 and to strengthen, repair and restore the same, when needed, and for the purpose of defraying the current expenses of the district, the […]
Section 242.492 – Processing fee authorized for certain assessed tracts, amount.
Effective – 28 Aug 2006 242.492. Processing fee authorized for certain assessed tracts, amount. — In addition to any maintenance tax imposed under section 242.490, the board of supervisors may set an annual processing fee for assessed tracts when the board determines that the costs of preparation and processing of the district’s maintenance tax statement […]
Section 242.420 – Board to keep record of proceedings.
Effective – 28 Aug 1939 242.420. Board to keep record of proceedings. — The board of supervisors of any district organized under sections 242.010 to 242.690 shall cause to be kept a well-bound book, entitled “Record of board of supervisors of ______ district”, in which shall be recorded minutes of all meetings, proceedings, certificates, bonds […]
Section 242.430 – Tax levied by board for cost of organization.
Effective – 28 Aug 2008 242.430. Tax levied by board for cost of organization. — 1. The board of supervisors of any drainage district organized under the provisions of sections 242.010 to 242.690 shall, as soon as elected and qualified, levy a uniform tax of not more than eight dollars per acre upon each acre […]